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

152   Paragraph 220-405(1)(d)

Omit "under section 160AF (Credits in respect of foreign tax) of the Income Tax Assessment Act 1936 to a credit", substitute "to a tax offset under Division 770".

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