Document ID: chunk:federal_register_of_legislation:C2016C00475:clause:1_47
Version: federal_register_of_legislation:C2016C00475
Segment Type: clause
Provision Reference: sch 1 cl 47
Character Range: 21961–22619

47  Subsection 23AG(7) (paragraphs (a) and (b) of the definition of foreign earnings)
Repeal the paragraphs, substitute:
 (a) is included in assessable income under Division 82 or Subdivision 83‑295 or Division 301, 302, 304 or 305 of the Income Tax Assessment Act 1997; or
 (b) is included in assessable income under Division 82 of the Income Tax (Transitional Provisions) Act 1997; or
 (c) is mentioned in paragraph 82‑135(e), (f), (g), (i) or (j) of the Income Tax Assessment Act 1997; or
 (d) is an amount transferred to a fund, if the amount is included in the assessable income of the fund under section 295‑200 of the Income Tax Assessment Act 1997.