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

136   Section 13-1 (table item headed "foreign tax")

Repeal the item, substitute:

foreign income tax

 

foreign income tax paid, tax offset for

Division 770


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