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
28 Subsection 320(1) (definition of listed country )
Repeal the definition, substitute:
listed country means:
(a) a broad-exemption listed country; or
(b) a limited-exemption listed country.
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