Taxation Laws Amendment Act (No. 3) 1999 (11 of 1999)
Schedule 2 Measures to deal with abuse of foreign tax credits
Income Tax Assessment Act 1936
16 Subsection 222A(1) (at the end of the definition of wrongful behaviour provision)
Add:
; or (d) in relation to section 226AA, paragraph 226AA(1)(c) or (2)(c).
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