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

Schedule 1   Foreign source income

Part 4   Amendments to change 'an unlisted country' to 'a non-broad-exemption listed country'

Income Tax Assessment Act 1936

113   Amendment

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