Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 2) 1988No. 78, 1988 - SECT 19

19. Section 121F of the Principal Act is amended:

   (a)  by omitting ", (jb) and (x)" from paragraph (a) of the definition of

"relevant exempting provision" in subsection (1) and substituting "and (jb)";
(b) by inserting after paragraph (b) of the definition of "relevant exempting
provision" in subsection (1) the following paragraph:

"(baa) paragraph 23 (x) as in force at any time before the commencement of
section 1 of the Taxation Laws Amendment Act (No. 2) 1988;";

   (c)  by omitting "and" from the end of paragraph (ca) of the definition of
        "relevant exempting provision" in subsection (1);
(d) by inserting after paragraph (ca) of the definition of "relevant exempting
provision" in subsection (1) the following paragraph:

"(cb) regulations under the International Organizations (Privileges and
Immunities) Act 1963, insofar as those regulations provide that an
organisation is not liable to income tax; and".