Commonwealth Consolidated Acts Commonwealth Consolidated Acts
1 Section 195 - 1 (paragraph (b) of the definition of first aid or life saving course )
Omit "a body that is", substitute "an entity".
2 Section 195 - 1 (subparagraph (b)(i) of the definition of first aid or life saving course )
Before "registered", insert "that is".
3 Section 195 - 1 (subparagraph (b)(i) of the definition of first aid or life saving course )
Omit "bodies", substitute "entities".
4 Section 195 - 1 (subparagraph (b)(ii) of the definition of first aid or life saving course )
Before "approved", insert "that is".
5 Section 195 - 1 (at the end of paragraph (b) of the definition of first aid or life saving course )
Add:
; or (iii) that uses, as the instructor for the course, a person who holds a training qualification for that course that was issued by Austswim Limited (ACN 097 784 122); or
(iv) that uses, as the instructor for the course, a person who holds a training qualification for that course that was issued by Surf Life Saving Australia Limited (ACN 003 147 180); or
(v) that uses, as the instructor for the course, a person who holds a training qualification for that course that was issued by The Royal Life Saving Society--Australia (ACN 008 594 616); or
(vi) that uses, as the instructor for the course, a person who holds a training qualification for that course that is a qualification (in life saving) specified in, or of a kind specified in, the regulations.
6 Application
The amendments made by this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting on or after 1 July 2000.