New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (64 of 2005)
Schedule 4 Cross border employee shares or rights
Part 1 Amendments
Income Tax Assessment Act 1936
22 After section 139GB
Insert:
139GBA Meaning of foreign service
Foreign service is service in a foreign country as the holder of an office or in the capacity of an employee.
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