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
26 Subsection 320(1)
Insert:
broad-exemption listed country means a foreign country, or a part of a foreign country, that is declared by the regulations to be a broad-exemption listed country for the purposes of this Part.
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