S 26D repealed by No 143 of 2007 , s 3 and Sch 1 item 32, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007. For savings provisions, see note under s 559A . S 26D formerly read:

SECTION 26D ASSESSABLE INCOME OF TAXPAYER TO INCLUDE FOREIGN TAX IN CERTAIN CIRCUMSTANCES  
26D
If a taxpayer is taken under subsection 160AFCJ(3) for the purposes of the application of Division 18 of Part III in relation to a year of income to have paid, and to have been personally liable for, an amount of foreign tax worked out using the formula referred to in that subsection, the taxpayer's assessable income of the year of income includes an amount equal to so much of the amount of the foreign tax as the taxpayer would be taken under subsection 160AFCJ(3) for the purposes of the application of that Division to have paid, and to have been personally liable for, if the formula referred to in that subsection had not included the components ( EP × DT ).

S 26D inserted by No 190 of 1992.