Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)

Schedule 1   New foreign income tax offset rules

Part 4   Consequential and other amendments

Income Tax Assessment Act 1936

117   Subsection 431(1)

Omit ", in relation to notional assessable income of a particular class,".

Note: The heading to section 431 is altered by omitting " in relation to a class of notional assessable income ".