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11 Nov 10 Addendum to TD 2006/51 (s 23AJ v s 23AI) issued

On 10 November 2010, the ATO issued Addendum TD 2006/51A. The Addendum amends Taxation Determination TD 2006/51 to replace references to the foreign tax credit system with legislative references to the foreign income tax offset rules, which replaced the foreign tax credit system with effect from 1 July 2008.

 


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