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 1936
70 Subsection 177A(1)
Insert:
foreign income tax offset means a tax offset allowed under Division 770 of the Income Tax Assessment Act 1997.
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