Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)

Schedule 1   New foreign income tax offset rules

Part 4   Consequential and other amendments

Income Tax Assessment Act 1936

105   Paragraph 426(a)

Omit "in relation to notional assessable income of a particular class".

Note: The heading to section 426 is altered by omitting " in relation to a class of notional assessable income ".