Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 10 Technical corrections and amendments
Part 1 Technical corrections and amendments commencing on Royal Assent
Income Tax Assessment Act 1997
106 Subsection 124-795(1) (note)
Repeal the note, substitute:
Note: If you are a foreign resident and the replacement entity is an Australian resident, the replacement interest has the necessary connection with Australia: see Division 136.