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

Schedule 1   Foreign source income

Part 1   General amendments

Income Tax Assessment Act 1936

26   Subsection 320(1)

Insert:

broad-exemption listed country means a foreign country, or a part of a foreign country, that is declared by the regulations to be a broad-exemption listed country for the purposes of this Part.