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

Taxation (Interest on Overpayments and Early Payments) Act 1983

214   Subsection 3A(1)

Omit ", or the applying of an income tax crediting amount takes place,".