Taxation Laws Amendment Act (No. 3) 1999 (11 of 1999)

Schedule 2   Measures to deal with abuse of foreign tax credits

Income Tax Assessment Act 1936

16   Subsection 222A(1) (at the end of the definition of wrongful behaviour provision)

Add:

; or (d) in relation to section 226AA, paragraph 226AA(1)(c) or (2)(c).