New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)

Schedule 12   Consolidation: amendments of Dictionary

Income Tax Assessment Act 1997

1   Subsection 995-1(1)

Insert:

excess foreign tax credits has the meaning given by subsection 160AFE(4) of theIncome Tax Assessment Act 1936.