Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)
Schedule 2 Foreign residents' income with an underlying foreign source
Part 2 Other amendments
Income Tax Assessment Act 1936
11 At the end of paragraph 202EE(1)(d)
Add "of this Act or subsection 802-15(1) of the Income Tax Assessment Act 1997".