Document ID: chunk:federal_register_of_legislation:C2020A00079:clause:1_37
Version: federal_register_of_legislation:C2020A00079
Segment Type: clause
Provision Reference: sch 1 cl 37
Character Range: 13664–14470

37  At the end of section 832‑680
Add:

Interaction with other provisions
 (9) To avoid doubt, if a provision of this section has the effect that an amount is treated for the purposes of subsection (1) as if it were *subject to Australian income tax, or *subject to foreign income tax, then that effect extends to another provision of this Act that refers to an amount that is (as the case requires):
 (a) subject to Australian income tax for the purposes of subsection (1) of this section; or
 (b) subject to foreign income tax for the purposes of subsection (1) of this section.
Note: For example, an amount that would not be subject to Australian income tax for the purposes of subsection (1) apart from subsection (1A) satisfies paragraphs 832‑330(2)(b) and (3)(b) and subparagraph 832‑335(1)(b)(ii).