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

112   Subparagraph 437(2)(c)(ii)

Note: The heading to section 102AAC of the Income Tax Assessment Act 1936 is altered by omitting " unlisted " and substituting " non-broad-exemption listed ".