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

Schedule 1   Foreign source income

Part 1   General amendments

Income Tax Assessment Act 1936

15   Subsection 102AAU(6) (before the definition of Taxed amount )

Insert:

Broad-exemption listed country trust amount means the number of dollars in the broad-exemption listed country trust amount.


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