New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (64 of 2005)

Schedule 4   Cross border employee shares or rights

Part 1   Amendments

Income Tax Assessment Act 1936

4   Subsection 23AG(7) (definition of foreign earnings )

After "allowances", insert ", or of amounts included in a person's assessable income under Division 13A,".