Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)
Schedule 2 Foreign residents' income with an underlying foreign source
Part 2 Other amendments
Income Tax Assessment Act 1997
12 Section 11-55 (table item headed "foreign aspects of income taxation")
After:
|
branch profits of Australian companies............................ 23AH |
insert:
|
distributions of conduit foreign income............................. 802-20 |