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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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