Taxation Laws Amendment (Foreign Income Measures) Act 1997 (155 of 1997)

Schedule 1   Foreign source income

Part 2   Amendments to change 'listed country' to 'broad-exemption listed country'

Income Tax Assessment Act 1936

104   Paragraph 456A(1)(c)

Note 1: The heading to section 102AAC of the Income Tax Assessment Act 1936 is altered by omitting " listed " and substituting " broad-exemption listed ".

Note 2: The heading to section 102AAE of the Income Tax Assessment Act 1936 is altered by omitting " listed " and substituting " broad-exemption listed ".

Note 3: The heading to section 418A of the Income Tax Assessment Act 1936 is altered by omitting " listed " and substituting " broad-exemption listed ".