Income Tax Assessment Act 1997

Chapter 4 inserted by No 162 of 2001.

Part 4-5 inserted by No 162 of 2001.

Div 768 heading substituted by No 110 of 2014, s 3 and Sch 2 item 3, applicable to distributions and non-share dividends made after 16 October 2014. Div 768 heading formerly read:

Division 768 - Exempt foreign income and gains

Div 768 inserted by No 96 of 2004.

Subdiv 768-A inserted by No 110 of 2014.

S 768-10 amended by No 64 of 2020, s 3 and Sch 3 item 113, by substituting " not a Part X Australian resident (within the meaning of Part X of the Income Tax Assessment Act 1936 ) " for " a foreign resident " , effective 1 July 2020 and applicable to distributions or non-share dividends made on or after the commencement of Schedule 2 to the Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 .

S 768-10 inserted by No 110 of 2014, s 3 and Sch 2 item 4, applicable to distributions and non-share dividends made after 16 October 2014.