Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)
Schedule 6 Tax offset for Medicare levy surcharge (lump sum payments in arrears)
Income Tax Assessment Act 1997
5 Subsection 995-1(1)
Insert:
exempt foreign employment income means amounts that are exempt from tax under section 23AF or 23AG of the Income Tax Assessment Act 1936.
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