A declaration made by the Commissioner for the purposes of paragraph (b) of the definition of agent in subsection 995-1(1) of the Income Tax Assessment Act 1997 and in force immediately before the Tax Laws Amendment (2006 Measures No. 2) Act 2006 received the Royal Assent continues to have effect for the purposes of section 960-105 of the Income Tax Assessment Act 1997 .
Table of sections
960-262 Application of Subdivision 960-M of the Income Tax Assessment Act 1997
960-275 Indexation factor