New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (64 of 2005)
Schedule 4 Cross border employee shares or rights
Part 1 Amendments
Income Tax Assessment Act 1936
2 Subsection 23AF(18) (paragraph (a) of the definition of eligible foreign remuneration )
After "allowances", insert ", or of amounts included in a person's assessable income under Division 13A,".