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

28   Subsection 320(1) (definition of listed country )

Repeal the definition, substitute:

listed country means:

(a) a broad-exemption listed country; or

(b) a limited-exemption listed country.