Tax Laws Amendment (2009 Measures No. 2) Act 2009 (42 of 2009)
Schedule 3 Tax benefits and capital gains tax
Income Tax Assessment Act 1997
1 Paragraph 118-37(1)(h)
Repeal the paragraph, substitute:
(h) a right or entitlement to a *tax offset, a *deduction, or a similar benefit under an *Australian law, a *foreign law or a law of part of a foreign country;
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