Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)
Schedule 1 New foreign income tax offset rules
Part 4 Consequential and other amendments
Income Tax Assessment Act 1997
136 Section 13-1 (table item headed "foreign tax")
Repeal the item, substitute:
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foreign income tax |
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foreign income tax paid, tax offset for |
Division 770 |