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 1936

35   Subsection 47A(2)

Omit "Division 18 and section 365", substitute "section 365 of this Act and Division 770 of the Income Tax Assessment Act 1997".