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

4   At the end of subsection 177C(1)

Add:

; and (f) in a case where paragraph (bb) applies - the amount of the whole of the foreign tax credit or of the part of the foreign tax credit, as the case may be, referred to in that paragraph.