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.