Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)
Schedule 3 Foreign resident CGT integrity measures
Part 2 Assets used by permanent establishments
Income Tax Assessment Act 1997
8 Subsection 855-35(1)
Omit “(within the meaning of section 23AH of the Income Tax Assessment Act 1936)”, substitute “(as mentioned in that item)”.
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