Tax Law Improvement Act 1997 (121 of 1997)
Schedule 4 Deductions
Part 2 Consequential amendment of the Income Tax Assessment Act 1997
49 Subsection 995-1(1)
Insert:
legal practitioner means a person who is enrolled as a barrister, a solicitor or a barrister and solicitor of:
(a) a federal court; or
(b) a court of a State or Territory.
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