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Taxation Laws Amendment (Foreign Income Measures) Act 1997 (155 of 1997)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of income tax assessments
- Schedule 1 Foreign source income
- Part 1 General amendments
- Income Tax Assessment Act 1936
- 1 Paragraph 23AH(1)(c)
- 2 Paragraph 23AH(6)(f)
- 3 Paragraph 23AH(7)(f)
- 4 After subsection 23AH(10)
- 5 Subsection 23AH(12)
- 6 Subsection 23AH(12)
- 7 Section 102AAB
- 8 Section 102AAB
- 9 Section 102AAB (definition of listed country )
- 10 Section 102AAB (definition of listed country trust estate )
- 11 Section 102AAB
- 12 Subsection 102AAU(6)
- 13 Subsection 102AAU(6) (formula)
- 14 Subsection 102AAU(6) (definition of Listed country trust amount )
- 15 Subsection 102AAU(6) (before the definition of Taxed amount )
- 16 Section 160AFCA
- 17 After paragraph 160ZFB(1)(a)
- 18 Section 317
- 19 Section 317
- 20 Section 317
- 21 Section 317
- 22 Section 317 (definition of tainted rental income )
- 23 Subsection 319(4)
- 24 After subsection 319(4)
- 25 At the end of section 319
- 26 Subsection 320(1)
- 27 Subsection 320(1)
- 28 Subsection 320(1) (definition of listed country )
- 29 Subsection 320(1)
- 30 At the end of section 325
- 31 Section 331
- 32 Section 332
- 33 Subparagraph 377(1)(a)(i)
- 34 After paragraph 384(2)(a)
- 35 After subparagraph 384(2)(d)(i)
- 36 Subparagraph 384(2)(d)(iv)
- 37 At the end of subsection 384(2)
- 38 Sub-subparagraph 385(2)(a)(ii)(C)
- 39 Sub-subparagraph 385(2)(d)(ii)(C)
- 40 Subparagraph 385(2)(d)(v)
- 41 At the end of subsection 385(2)
- 42 After subsection 385(2)
- 43 Paragraph 389(a)
- 44 After paragraph 400(a)
- 45 Paragraph 419(a)
- 46 Paragraphs 421(1)(c) and (d)
- 47 After subsection 421(1)
- 48 After paragraph 422(2)(a)
- 49 Subsection 431(4)
- 50 Subsection 433(1)
- 51 Subsection 433(2)
- 52 At the end of subparagraph 436(1)(b)(i)
- 53 Paragraphs 438(3A)(c) and (d)
- 54 After subsection 438(3A)
- 55 After subsection 448(6)
- 56 At the end of section 457
- Part 2 Amendments to change 'listed country' to 'broad-exemption listed country'
- Income Tax Assessment Act 1936
- 57 Amendment
- 58 Section 102AAB (definition of tax law)
- 59 Section 102AAC
- 60 Subsection 102AAE(1)
- 61 Subsection 102AAE(2)
- 62 Subsection 102AAE(3)
- 63 Subparagraph 102AAM(1)(b)(i)
- 64 Subparagraph 102AAM(1)(b)(ii)
- 65 Paragraph 102AAM(1A)(a)
- 66 Paragraph 102AAM(1A)(b)
- 67 Paragraph 102AAM(7)(b)
- 68 Paragraph 102AAM(7)(c)
- 69 Paragraph 102AAU(1)(a)
- 70 Paragraph 102AAU(1)(b)
- 71 Sub-subparagraph 102AAU(1)(c)(ii)(A)
- 72 Sub-subparagraph 102AAU(1)(c)(ii)(B)
- 73 Sub-subparagraph 102AAU(1)(c)(viii)(A)
- 74 Sub-subparagraph 102AAU(1)(c)(viii)(B)
- 75 Subsection 102AAU(3)
- 76 Subsection 102AAU(4)
- 77 Section 102AAZE
- 78 Section 317 (definition of accruals tax law )
- 79 Section 317 (definition of designated concession income )
- 80 Section 317 (definition of eligible designated concession income )
- 81 Section 317 (subparagraph (c)(i) of the definition of tainted rental income )
- 82 Section 317 (subparagraph (c)(ii) of the definition of tainted rental income )
- 83 Section 317 (subparagraph (d)(i) of the definition of tainted rental income )
- 84 Section 317 (subparagraph (d)(ii) of the definition of tainted rental income )
- 85 Subsection 385(1)
- 86 Subparagraph 385(2)(a)(i)
- 87 Sub-subparagraph 385(2)(a)(ii)(A)
- 88 Sub-subparagraph 385(2)(a)(ii)(B)
- 89 Paragraph 385(2)(c)
- 90 Subparagraph 385(2)(d)(i)
- 91 Sub-subparagraph 385(2)(d)(ii)(A)
- 92 Sub-subparagraph 385(2)(d)(ii)(B)
- 93 Subparagraph 385(2)(d)(iv)
- 94 Paragraph 403(a)
- 95 Paragraph 418A(1)(a)
- 96 Paragraph 419(a)
- 97 Paragraph 432(1)(b)
- 98 Paragraph 432(1)(e)
- 99 Subparagraph 436(1)(b)(i)
- 100 Subparagraph 436(1)(b)(ii)
- 101 Subparagraph 436(1)(b)(iii)
- 102 Subparagraph 437(1)(c)(iii)
- 103 Subparagraph 437(2)(c)(ii)
- 104 Paragraph 456A(1)(c)
- Part 3 Amendments to change 'unlisted country' to 'non-broad-exemption listed country'
- Income Tax Assessment Act 1936
- 105 Amendment
- 106 Section 102AAC
- 107 Section 317 (subparagraph (c)(ii) of the definition of tainted rental income )
- 108 Section 317 (subparagraph (d)(ii) of the definition of tainted rental income )
- 109 Paragraph 432(1)(b)
- 110 Paragraph 432(1)(e)
- 111 Subparagraph 437(1)(c)(iii)
- 112 Subparagraph 437(2)(c)(ii)
- Part 4 Amendments to change 'an unlisted country' to 'a non-broad-exemption listed country'
- Income Tax Assessment Act 1936
- 113 Amendment
- 114 Section 102AAB (definition of tax law )
- 115 Section 317 (subparagraph (c)(i) of the definition of tainted rental income )
- 116 Section 317 (subparagraph (d)(i) of the definition of tainted rental income )
- 117 Subsection 384(1)
- 118 Paragraph 418A(1)(a)
- 119 Paragraph 419(a)
- Part 5 Application and transitional
- 120 Application of amendments - section 23AH of the Income Tax Assessment Act 1936
- 121 Application of amendments - section 23AJ of the Income Tax Assessment Act 1936
- 122 Application of amendments - sections 47A and 108 of the Income Tax Assessment Act 1936
- 123 Application of amendments - Division 6AAA of Part III of the Income Tax Assessment Act 1936
- 124 Application of amendments - Division 18 of Part III of the Income Tax Assessment Act 1936
- 125 Application of amendments - Part IIIA of the Income Tax Assessment Act 1936
- 126 Application of amendments - Part X of the Income Tax Assessment Act 1936
- 127 Transitional - when regulations may take effect
- 128 Transitional - Vietnam and the Czech Republic
- 129 Transitional - countries that emerged on the dissolution of Czechoslovakia, the USSR or Yugoslavia
- Schedule 2 Foreign investment funds
- Income Tax Assessment Act 1936
- 1 Subsection 485A(1)
- 2 Subsection 485A(3)
- 3 Division 8 of Part XI
- 4 Schedule 6
- 5 Application
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