New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 12 Consolidation: amendments of Dictionary
Income Tax Assessment Act 1997
1 Subsection 995-1(1)
Insert:
excess foreign tax credits has the meaning given by subsection 160AFE(4) of theIncome Tax Assessment Act 1936.
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