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
151 Paragraph 220-400(1)(c)
Omit "under section 160AF (Credits in respect of foreign tax) of the Income Tax Assessment Act 1936 to a credit", substitute "to a tax offset under Division 770".
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