Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)

Schedule 11   Technical amendments

Part 4   Amendments commencing on 1 July 2000

Division 5   Registered organizations

Income Tax Assessment Act 1936
64   Subsection 6H(6) (definition of credit union )

Repeal the definition, substitute:

credit union means a credit union as defined in section 23G, except a life assurance company.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).