Treasury Laws Amendment (Timor Sea Maritime Boundaries Treaty) Act 2019 (59 of 2019)
Schedule 2 Other amendments
Income Tax Assessment Act 1997
19 Subsection 995-1(1) (at the end of the definition of taxable purpose)
Add:
Note: Subsection 417-30(1) provides that certain uses etc. of assets (connected with Timor Sea petroleum) are taken to be for a taxable purpose.
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