Taxation Laws Amendment (Foreign Income Measures) Act 1997 (155 of 1997)

Schedule 1   Foreign source income

Part 3   Amendments to change 'unlisted country' to 'non-broad-exemption listed country'

Income Tax Assessment Act 1936

105   Amendment

The specified provisions of the Income Tax Assessment Act 1936 are amended by omitting "unlisted" (wherever occurring) and substituting "non-broad-exemption listed".