Income Tax Assessment Act 1997
The amount of your *tax offset for the year is the sum of the *foreign income tax you paid that counts towards the offset for the year.
The amount of foreign income tax you paid may be affected by Subdivision 770-C .
The amount of the offset might be increased under section 770-230 of the Income Tax (Transitional Provisions) Act 1997 , if you have pre-commencement excess foreign income tax.
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