Treasury Legislation Amendment (Repeal Day) Act 2015 (2 of 2015)
Schedule 4 Definition of Australia
Part 1 Income Tax Assessment Act 1997
3 Section 11-55 (table item headed "foreign aspects of income taxation")
After:
|
distributions of conduit foreign income |
802-20 |
insert:
|
income derived by foreign residents in exclusive economic zone or on or above continental shelf |
768-110 |