Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)
Schedule 1 New foreign income tax offset rules
Part 4 Consequential and other amendments
Income Tax Assessment Act 1997
128 Subsection 4-15(2) (at the end of the table)
Add:
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6. |
The Commissioner makes a determination of the amount of taxable income to prevent double taxation in certain treaty cases |
section 24 of the International Tax Agreements Act 1953 |
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