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Subdiv 768-H repealed by No 168 of 2006 , s 3 and Sch 4 item 87, applicable to CGT events that happen on or after 12 December 2006.

Subdiv 768-H inserted by No 21 of 2005.

S 768-600 repealed by No 168 of 2006 , s 3 and Sch 4 item 87, applicable to CGT events that happen on or after 12 December 2006. S 768-600 formerly read:

SECTION 768-600 Purpose of this Subdivision  
768-600
The purpose of this Subdivision is to provide comparable taxation treatment as between direct ownership, and indirect ownership through a *fixed trust, by foreign residents of *CGT assets not having the *necessary connection with Australia.

S 768-600 inserted by No 21 of 2005.