Tax Laws Amendment (Transfer of Provisions) Act 2010 (79 of 2010)
Schedule 3 Leases of luxury cars
Part 2 Consequential amendments
Income Tax Assessment Act 1997
57 Subsection 995-1(1)
Insert:
subject to foreign tax has the meaning given to the expression "subject to tax" by Part X of theIncome Tax Assessment Act 1936.
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