Taxation Laws Amendment Act (No. 2) 1993 (18 of 1993)

PART 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 7   Amendments relating to foreign investment

Subdivision E   Exclusion of dual residents

37   Taxpayers to whose interests in FIFs and FLPs this Part applies

Section 485 of the Principal Act is amended:

(a) by inserting in paragraphs (3) (c) and (4) (c) "Part XI Australian" before "resident";

(b) by inserting in subsection (6) "Part XI Australian" before "resident at" (wherever occurring).