Income Tax Assessment Amendment (Foreign Investment) Act 1992 (190 of 1992)

3   Foreign income and foreign tax

Section 6AB of the Principal Act is amended:

(a) by inserting "26D," in subsection (1) before "102AAZD";
        

(b) by omitting from subsection (1) "or 459A" and substituting", 459A or 529";
        

(c) by inserting in subparagraph (2)(b)(i) "or 160AFCK" after "160AFCA";
        

(d) by adding at the end of paragraph (2)(b) the following subparagraphs:
        

"(v) tax that is taken, because of section 160AFCE, 160AFCF, 160AFCG or 160AFCH, to have been paid in respectof an amount included in assessable income undersection 529;

(vi) tax that is taken, because of section 160AFCJ, to have been paid in respect of the section 23AK exempt part of a FIF attribution account payment (within the meaning of section 160AFCJ).";

(e) by omitting from subsection (3A) "or 160AFCD" and substituting ", 160AFCD, 160AFCE, 160AFCF, 160AFCG, 160AFCH, 160AFCJ or 160AFCK";
        

(f) by omitting from paragraph (3A)(a) "or 459A" and substituting ", 459A or 529";
        

(g) by adding at the end of subsection (3A) the following word and paragraph:
        

"; or (c) the section 23AK exempt part of a FIF attribution account payment (within the meaning of section 160AFCJ).".