Income Tax Assessment Act 1936

23AH

Amended by:

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New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004 (assent 29/06/2004)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl1

Commenced	Action	Note
29/06/2004	Substitute

Taxation Laws Amendment (Foreign Income) Act 1990 (assent 8/01/1991)

Explanatory Memorandum - REPS

8

Commenced	Action	Note
08/01/1991	Insert	Inserted definition of "company"
08/01/1991	Insert	Inserted definition of "double tax agreement"
08/01/1991	Insert	Inserted definition of "eligible designated concession income"
08/01/1991	Insert	Inserted definition of "foreign income"
08/01/1991	Insert	Inserted definition of "listed country"
08/01/1991	Insert	Inserted definition of "permanent establishment"
08/01/1991	Insert	Inserted definition of "subject to tax"
08/01/1991	Insert	Inserted definition of "tax accounting period"