Taxation Laws Amendment (Foreign Income Measures) Act 1997 (155 of 1997)
Schedule 1 Foreign source income
Part 4 Amendments to change 'an unlisted country' to 'a non-broad-exemption listed country'
Income Tax Assessment Act 1936
The specified provisions of the Income Tax Assessment Act 1936 are amended by omitting "an unlisted" (wherever occurring) and substituting "a non-broad-exemption listed".