Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)

Schedule 10   Technical corrections and amendments

Part 1   Technical corrections and amendments commencing on Royal Assent

Income Tax Assessment Act 1997

158   Paragraph 202-20(a)

Repeal the paragraph, substitute:

(a) in the case of a company - the company is an Australian resident at that time; and