64. Repeal and re-enactment of section 105B

Section 105B of the principal Act is repealed and the following section substituted therefor:“Purpose of this Part105B. The purpose of this Part is to facilitate the disclosure of information to a competent authority —

under an avoidance of double taxation arrangement prescribed under section 105C in accordance with the EOI provision in that arrangement; or

under and in accordance with an EOI arrangement prescribed under section 105C.”.