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

221   Paragraph 11(b)

After "provide correlative relief", insert ", for juridical double taxation or economic double taxation,".

Note: The heading to section 11 is altered by inserting " income " after " foreign ".