Petroleum (Timor Sea Treaty) (Consequential Amendments) Act 2003 (10 of 2003)
Schedule 1 Consequential amendments
Part 1 Amendments
Income Tax Assessment Act 1936
41 At the end of section 136AC
Add:
; or (c) a taxpayer:
(i) supplied or acquired property under the agreement in connection with a business; and
(ii) carries on that business in an area covered by an international tax sharing treaty.
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