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
220 Paragraph 9(1A)(b)
After "provide correlative relief", insert ", for juridical double taxation or economic double taxation,".
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