Taxation Laws Amendment (Foreign Income Measures) Act 1997 (155 of 1997)
Schedule 1 Foreign source income
Part 4 Amendments to change 'an unlisted country' to 'a non-broad-exemption listed country'
Income Tax Assessment Act 1936
119 Paragraph 419(a)
Note 1: The heading to section 384 of the Income Tax Assessment Act 1936 is altered by omitting " unlisted " and substituting " non-broad-exemption listed ".
Note 2: The heading to section 418A of the Income Tax Assessment Act 1936 is altered by omitting " unlisted " and substituting " non-broad-exemption listed ".
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