Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 10 Technical corrections and amendments
Part 1 Technical corrections and amendments commencing on Royal Assent
Income Tax Assessment Act 1997
158 Paragraph 202-20(a)
Repeal the paragraph, substitute:
(a) in the case of a company - the company is an Australian resident at that time; and
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