Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)

Schedule 10   Foreign hybrids

Part 2   Amendment of the Income Tax Assessment Act 1997

26   Subsection 995-1(1)

Insert:

foreign hybrid tax provisions means:

(a) the Income Tax Assessment Act 1936 (other than Division 5A of Part III); and

(b) this Act (other than Subdivision 830-A and 830-B); and

(c) an Act that imposes any tax payable under the Income Tax Assessment Act 1936 or this Act; and

(d) the Income Tax Rates Act 1986; and

(e) the Taxation Administration Act 1953, so far as it relates to an Act covered by paragraph (a), (b) or (c); and

(f) any other Act, so far as it relates to an Act covered by paragraph (a), (b), (c), (d) or (e); and

(g) regulations under an Act covered by any of the preceding paragraphs.