Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)
Schedule 3 Non-assessable non-exempt income
Income Tax Assessment Act 1936
17 Paragraph 23AK(1)(c)
Omit "exempt from tax", substitute "not assessable income, and is not exempt income,".
Note: The heading to section 23AK is replaced by the heading " Amounts paid out of attributed foreign investment fund income not assessable ".
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