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

3   Subsection 23AF(18) (paragraph (b) of the definition of eligible foreign remuneration )

After "income", insert ", or amounts included in a person's assessable income under Division 13A,".