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NEW BUSINESS TAX SYSTEM (CONSOLIDATION, VALUE SHIFTING, DEMERGERS AND OTHER MEASURES) ACT 2002 - SCHEDULE 12
- Consolidation: amendments of Dictionary
Income Tax Assessment Act 1997
1 Subsection 995-1(1)
Insert:
"excess
foreign tax credits" has the meaning given by subsection 160AFE(4) of the
Income Tax Assessment Act 1936 .
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