Tax Laws Amendment (2010 Measures No. 4) Act 2010 (136 of 2010)
Schedule 3 Taxation of financial arrangements
Part 3 Foreign currency amendments
Income Tax Assessment Act 1997
137 Section 11-55 (table item headed "foreign aspects of income taxation")
Before:
|
dividend from a foreign country, non-portfolio |
23AJ |
Insert:
|
certain forex realisation gains |
775-25 |
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