Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018 (84 of 2018)
Schedule 2 Other effects of foreign income tax deductions
Part 2 Foreign equity distributions
Income Tax Assessment Act 1997
7 At the end of subsection 768-5(2)
Add:
; and (f) the distribution is not one to which section 768-7 (which is about foreign income tax deductions) applies.
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