Income Tax (Transitional Provisions) Act 1997

Div 717 repealed by No 143 of 2007 , s 3 and Sch 1 item 201, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007. For savings provisions, see note under Div 770 heading .

Div 717 inserted by No 90 of 2002.

S 717-25 repealed by No 143 of 2007 , s 3 and Sch 1 item 201, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007. For savings provisions, see note under Div 770 heading . S 717-25 formerly read:

SECTION 717-25 No double counting of foreign tax  
717-25
To avoid doubt, sections 717-15 and 717-20 do not operate so as to result in an amount of foreign tax (within the meaning of the Income Tax Assessment Act 1936 ) being counted twice for the purposes of section 160AF of that Act.

S 717-25 inserted by No 90 of 2002.