Document ID: chunk:federal_register_of_legislation:C2010C00184:clause:1_23
Version: federal_register_of_legislation:C2010C00184
Segment Type: clause
Provision Reference: sch 1 cl 23
Character Range: 69943–70414

23  Subsection 6AB(2)
Repeal the subsection, substitute:

 (2) A reference in this Act to foreign tax is a reference to tax imposed by a law of a foreign country, being:
 (a) tax upon income; or
 (b) tax upon profits or gains, whether of an income or capital nature; or
 (c) any other tax, being a tax that is subject to an agreement having the force of law under the International Tax Agreements Act 1953;
but does not include a unitary tax or a credit absorption tax.