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
Taxation (Interest on Overpayments and Early Payments) Act 1983
215 Subsection 3A(1)
After " provide correlative relief ", insert "for juridical double taxation".
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