Taxation Laws Amendment (Foreign Income Measures) Act 1997 (155 of 1997)

Schedule 1   Foreign source income

Part 5   Application and transitional

121   Application of amendments - section 23AJ of the Income Tax Assessment Act 1936

The amendments of Part X of the Income Tax Assessment Act 1936 made by this Schedule, in so far as they are relevant to section 23AJ of that Act, apply to dividends paid on or after 1 July 1997.