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

24   Subsection 160AEA(1) (at the end of the definition of passive income )


; or (q) an amount included in the taxpayer's assessable income under Division 13A.