Document ID: chunk:federal_register_of_legislation:C2016C00475:clause:1_41
Version: federal_register_of_legislation:C2016C00475
Segment Type: clause
Provision Reference: sch 1 cl 41
Character Range: 19714–20172

41  After subsection 6AB(1B)
Insert:
 (1C) A reference in this Act to foreign income includes a reference to an amount included in assessable income under:
 (a) Division 301 of the Income Tax Assessment Act 1997 in its application under section 301‑5 of the Income Tax (Transitional Provisions) Act 1997; or
 (b) Division 302 of the Income Tax Assessment Act 1997 in its application under section 302‑5 of the Income Tax (Transitional Provisions) Act 1997.