Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (34 of 2019)

Schedule 4   Sovereign immunity

Part 1   Amendments

Income Tax Assessment Act 1936

2   At the end of subsection 128B(3)

Add:

; or (n) income that is non-assessable non-exempt income because of Division 880 of the Income Tax Assessment Act 1997 or Division 880 of the Income Tax (Transitional Provisions) Act 1997.