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
38 Sub-subparagraph 385(2)(a)(ii)(C)
Repeal the sub-subparagraph, substitute:
(C) pass the test set out in subsection (2A); and
Note: The heading to section 385 of the Income Tax Assessment Act 1936 is altered by omitting " listed " and substituting " broad-exemption listed ".
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