Tax Laws Amendment (2006 Measures No. 2) Act 2006 (58 of 2006)

Schedule 4   Compulsory acquisition

Income Tax Assessment Act 1997

2   After subsection 40-365(2)

Insert:

(2A) A law is covered under this subsection if it is:

(a) an *Australian law (other than Chapter 6A of the Corporations Act 2001); or

(b) a *foreign law (other than a foreign law corresponding to Chapter 6A of the Corporations Act 2001).