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

Schedule 1   Foreign source income

Part 2   Amendments to change 'listed country' to 'broad-exemption listed country'

Income Tax Assessment Act 1936

57   Amendment

The specified provisions of the Income Tax Assessment Act 1936 are amended by omitting "listed" (wherever occurring) and substituting "broad-exemption listed".