Income Tax Assessment Act 1997
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Hide history noteTreat a reference in section 830-10 or 830-15 to foreign income tax as not including any of the following: (a) * credit absorption tax; (b) * unitary tax; (c) * foreign GloBE tax or other foreign minimum tax.
830-17(2)
Foreign minimum tax mentioned in paragraph (1)(c) includes a tax specified in regulations made for the purposes of paragraph 393(2)(c) of the Income Tax Assessment Act 1936 .
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