Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)

Schedule 6   Tax offset for Medicare levy surcharge (lump sum payments in arrears)

Income Tax Assessment Act 1997

5   Subsection 995-1(1)

Insert:

exempt foreign employment income means amounts that are exempt from tax under section 23AF or 23AG of the Income Tax Assessment Act 1936.