Taxation Laws Amendment (Foreign Income Measures) Act 1997 (155 of 1997)
Schedule 1 Foreign source income
Part 3 Amendments to change 'unlisted country' to 'non-broad-exemption listed country'
Income Tax Assessment Act 1936
112 Subparagraph 437(2)(c)(ii)
Note: The heading to section 102AAC of the Income Tax Assessment Act 1936 is altered by omitting " unlisted " and substituting " non-broad-exemption listed ".
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