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

119   Paragraph 419(a)

Note 1: The heading to section 384 of the Income Tax Assessment Act 1936 is altered by omitting " unlisted " and substituting " non-broad-exemption listed ".

Note 2: The heading to section 418A of the Income Tax Assessment Act 1936 is altered by omitting " unlisted " and substituting " non-broad-exemption listed ".