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
79 Subparagraph 118-420(6)(b)(ii)
Omit "*tax-exempt non-resident", substitute "*tax-exempt foreign resident".
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