Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)

Schedule 3   Foreign resident CGT integrity measures

Part 2   Assets used by permanent establishments

Income Tax Assessment Act 1997

8   Subsection 855-35(1)

Omit “(within the meaning of section 23AH of the Income Tax Assessment Act 1936)”, substitute “(as mentioned in that item)”.