Taxation Laws Amendment Act (No. 3) 1994 (138 of 1994)

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 3   Amendments relating to foreign investment funds and controlled foreign companies

Sub-Division A   Amendments relating to attribution credits

9   Certain provisions to be disregarded in calculating attributable income

Section 389 of the Principal Act is amended by omitting from paragraph (a) "and 461" and substituting ", 461 and 605".