Treasury Legislation Amendment (Repeal Day) Act 2015 (2 of 2015)

Schedule 4   Definition of Australia

Part 1   Income Tax Assessment Act 1997

3   Section 11-55 (table item headed "foreign aspects of income taxation")

After:

distributions of conduit foreign income

802-20

insert:

income derived by foreign residents in exclusive economic zone or on or above continental shelf

768-110


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