Taxation Laws Amendment (Foreign Income Measures) Act 1997 (155 of 1997)

Schedule 1   Foreign source income

Part 1   General amendments

Income Tax Assessment Act 1936

39   Sub-subparagraph 385(2)(d)(ii)(C)

Repeal the sub-subparagraph, substitute:

(C) pass the test set out in subsection (2A); and

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