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
4 Subsection 23AG(7) (definition of foreign earnings )
After "allowances", insert ", or of amounts included in a person's assessable income under Division 13A,".
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