Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)
Schedule 2 Foreign residents' income with an underlying foreign source
Part 2 Other amendments
Income Tax Assessment Act 1997
14 Subparagraph 118-12(2)(a)(vi)
Repeal the subparagraph, substitute:
(vi) section 240-40 (treatment of arrangement payments);
(vii) section 802-15 (foreign residents - exempting CFI from Australian tax); or
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