Tax Laws Amendment (2006 Measures No. 1) Act 2006 (32 of 2006)

Schedule 1   Foreign source income exemptions for temporary residents

Part 2   Other amendments

Income Tax Assessment Act 1936

13   At the end of section 361

Add:

(3) Subsections (1) and (2) have effect subject to section 768-960 of the Income Tax Assessment Act 1997.