Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018 (84 of 2018)

Schedule 2   Other effects of foreign income tax deductions

Part 1   Denial of imputation benefits

Income Tax Assessment Act 1997

1   After paragraph 207-145(1)(da)


(db) the distribution is one to which section 207-158 (which is about foreign income tax deductions) applies;