Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 323

    If, apart from this section, a listed country or an unlisted country has both:

  (a)   federal foreign tax; and

  (b)   State foreign tax;

the regulations may provide that a specified State foreign tax is to be treated, for the purposes of this Part, as if it were an additional federal foreign tax of the listed country or the unlisted country.