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

9   At the end of subsection 177C(3)

Add:

; or (g) the foreign tax credit would not have been allowable.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).