Commonwealth Consolidated Regulations

INCOME TAX REGULATIONS 1936 - REG 152G

                For the purposes of Part X of the Act, a foreign tax imposed in Switzerland that is a cantonal tax on income referred to in paragraph 1 (b) of Article 2 of the Swiss agreement within the meaning of the Income Tax (International Agreements) Act 1953 is to be treated as if it were an additional federal foreign tax of Switzerland.