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TAXATION LAWS AMENDMENT ACT 1991No. 48, 1991 - SECT 5
Reduction of taxable value - "otherwise deductible" rule
5. Section 24 of the Principal Act is amended by omitting from subparagraph
(1) (b) (iii) and sub-subparagraph (1) (ba) (ii) (A) "foreign source
deduction" and substituting "foreign income deduction".
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