Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)
Schedule 1 New foreign income tax offset rules
Part 4 Consequential and other amendments
Income Tax Assessment Act 1997
131 Section 10-5 (table item headed "foreign investment funds (FIFs)")
Omit:
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foreign tax paid in respect of a foreign investment fund attribution account payment |
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