CTHRepealedLegislation
Income Tax Assessment (1936 Act) Regulation 2015
21State foreign taxes that are treated as federal foreign taxes
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21 State foreign taxes that are treated as federal foreign taxes
For section 323 of the Act, a foreign tax imposed in Switzerland that is a cantonal tax on income referred to in paragraph 3(b) of Article 2 of the Swiss convention (within the meaning of the International Tax Agreements Act 1953) is to be treated, for the purposes of Part X of the Act, as if it were an additional federal foreign tax of Switzerland.