Taxation Laws Amendment (Foreign Income Measures) Act 1997 (155 of 1997)
Schedule 1 Foreign source income
Part 5 Application and transitional
122 Application of amendments - sections 47A and 108 of the Income Tax Assessment Act 1936
The amendments of Division 1 of Part X of the Income Tax Assessment Act 1936 made by this Schedule, in so far as they are relevant to sections 47A and 108 of that Act, apply to a distribution time that occurs on or after 1 July 1997.
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