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 1936
4 Subsection 102AAW(1)
After "459A", insert "of this Act and section 802-15 of the Income Tax Assessment Act 1997".
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