Tax Law Improvement Act 1997 (121 of 1997)
Schedule 3 Exempt income
Part 2 Consequential amendment of the Income Tax Assessment Act 1997
23 Subsection 995-1(1)
Insert:
friendly society dispensary means an approved pharmacist (within the meaning of Part VII of the National Health Act 1953) that is:
(a) a *friendly society; or
(b) a body carrying on *business for the benefit of members of a *friendly society.
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