Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1994No. 56, 1994 - SECT 99

99. (1) Section 11 of the Principal Act is amended by inserting after
paragraph (1)(b) the following paragraph:

"(ba) payments under a contract referred to in subsection 12(3) that are made
in respect of the labour of the person working under the contract; and".

(2) The amendment made by subsection (1) has effect as if that subsection had
commenced on 1 July 1992, immediately after the commencement of the Principal
Act.