Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992 - SECT 109

109. Section 39A of the Principal Act is amended by inserting in subsection
(1) the following definitions:

"'commercial government bodies guidelines' means guidelines made under section
39HB;
'eligible government body means:

   (a)  a government body within the meaning of section 73CB of the Income Tax
        Assessment Act 1936; or

   (b)  an associate (within the meaning of that section) of such a government
        body;
'Register of Commercial Government Bodies' means the Register of Commercial
Government Bodies required by section 39HA;".