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
3 After section 207-157
207-158 Distributions entitled to a foreign income tax deduction
This section applies to a distribution if all or part of the distribution gives rise to a *foreign income tax deduction.