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.