Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)

Schedule 7   Minor amendments

Part 1   Main amendments

Income Tax (Transitional Provisions) Act 1997

97   Division 136 (heading)

Repeal the heading, substitute:

Division 136 - Foreign residents

Note 1: The heading to section 701C-10 is replaced by the heading " Additional membership rules where entities are interposed between the head company and a subsidiary member - case where an interposed entity is a foreign resident and the subsidiary member is a company ".

Note 2: The heading to section 701C-15 is replaced by the heading " Additional membership rules where entities are interposed between the head company and a subsidiary member - case where an interposed entity is a foreign resident and the subsidiary member is a trust or partnership ".