Tax Laws Amendment (2009 Measures No. 2) Act 2009 (42 of 2009)

Schedule 3   Tax benefits and capital gains tax

Income Tax Assessment Act 1997

1   Paragraph 118-37(1)(h)

Repeal the paragraph, substitute:

(h) a right or entitlement to a *tax offset, a *deduction, or a similar benefit under an *Australian law, a *foreign law or a law of part of a foreign country;