Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Income Tax Assessment Act 1936
41 After subsection 6AB(1B)
Insert:
(1C) A reference in this Act to foreign income includes a reference to an amount included in assessable income under:
(a) Division 301 of the Income Tax Assessment Act 1997 in its application under section 301-5 of the Income Tax (Transitional Provisions) Act 1997; or
(b) Division 302 of the Income Tax Assessment Act 1997 in its application under section 302-5 of the Income Tax (Transitional Provisions) Act 1997.
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