Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)
Schedule 1 New foreign income tax offset rules
Part 4 Consequential and other amendments
Income Tax Assessment Act 1997
143 Subsection 63-10(1) (after table item 20)
Insert:
|
22 |
*Tax offset for *foreign income tax under Division 770 |
You cannot get a refund of it, you cannot transfer it and you cannot carry it forward to a later income year |
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