Income Tax Assessment Amendment (Foreign Investment) Act 1992 (190 of 1992)
28 The Principal Act is amended by adding at the end of the following Schedules
SCHEDULE 3
Section 470
APPROVED STOCK EXCHANGES FOR THE PURPOSES OF PART XI
Argentina
Buenos Aires stock exchange
Cordoba stock exchange
La Plata stock exchange
Medoza stock exchange
Rusario stock exchange
Australia
Australian Stock Exchange Limited
Austria
Vienna stock exchange
Belgium
Antwerp stock exchange
Brussels stock exchange
Liege stock exchange
Brazil
Belo Horizonte stock exchange
Curtiba stock exchange
Fortalezo stock exchange
Porto Alegro stock exchange
Recife stock exchange
Rio de Janeiro stock exchange
Salvador stock exchange
Santos stock exchange
Sao Paulo stock exchange
Canada
Calgary stock exchange
Montreal stock exchange
Toronto stock exchange
Vancouver stock exchange
Winnipeg stock exchange
Chile
Santiago stock exchange
Valparaiso stock exchange
China
Shanghai stock exchange
Shenzen stock exchange
Denmark
Copenhagen stock exchange
Finland
Helsinki stock exchange
France
Bordeaux stock exchange
Lille stock exchange
Lyons stock exchange
Marseilles stock exchange
Paris stock exchange
Germany
Berlin stock exchange
Dusseldorf stock exchange
Frankfurt stock exchange
Hamburg stock exchange
Hanover stock exchange
Munich stock exchange
Stuttgart stock exchange
Greece
Athens stock exchange
Hong Kong
Hong Kong stock exchange
Hungary
Budapest stock exchange
India
Bombay stock exchange
Calcutta stock exchange
Delhi stock exchange
Madras stock exchange
Indonesia
Jakarta stock exchange
Surabaya stock exchange
Ireland
Dublin stock exchange
Israel
Tel Aviv stock exchange
Italy
Bologna stock exchange
Florence stock exchange
Genoa stock exchange
Milan stock exchange
Naples stock exchange
Palermo stock exchange
Rome stock exchange
Trieste stock exchange
Turin stock exchange
Venice stock exchange
Jamaica
Jamaica stock exchange
Japan
Hiroshima stock exchange
Kyoto stock exchange
Nagoya stock exchange
Niigata stock exchange
Osaka stock exchange
Pukvoka stock exchange
Sapparo stock exchange
Tokyo stock exchange
Korea, Republic of
Seoul stock exchange
Luxembourg
Luxembourg stock exchange
Malaysia
Kuala Lumpur stock exchange
Mexico
Mexican stock exchange
Netherlands
Amsterdam stock exchange
New Zealand
New Zealand stock exchange
Nigeria
Nigerian stock exchange
Norway
Oslo stock exchange
Pakistan
Karachi stock exchange
Philippines
Makati stock exchange
Manila stock exchange
Portugal
Lisbon stock exchange
Oporto stock exchange
Singapore
Singapore stock exchange
Slovenia
Ljubljana stock exchange
South Africa
Johannesburg stock exchange
Spain
Barcelona stock exchange
Bilbao stock exchange
Madrid stock exchange
Valencia stock exchange
Sweden
Stockholm stock exchange
Switzerland
Basle stock exchange
Geneva stock exchange
Zurich stock exchange
Taiwan
Taiwan stock exchange
Thailand
Thailand stock exchange
Trinidad and Tobago
Trinidad and Tobago stock exchange
Turkey
Istanbul stock exchange
United Kingdom
London stock exchange
United States
American stock exchange
Boston stock exchange
Cincinnati stock exchange
Midwest stock exchange
NASDAQ stock exchange
New York stock exchange
Pacific stock exchange
Philadelphia stock exchange
Uruguay
Montevideo stock exchange
Venezuela
Caracas stock exchange
Maracaibo stock exchange
Yugoslavia
Belgrade stock exchange
"SCHEDULE 4
Section 496
BUSINESS ACTIVITIES THAT ARE NOT ELIGIBLE ACTIVITIES FOR THE PURPOSES OF DIVISION 3 OF PART XI
(a) Banking* and the provision of finance.
(b) Financial intermediation services.
(c) Investment in tainted assets, or tainted commodity investments, within the meaning of section 317.*
(d) Life insurance business.*
(e) General insurance business.*
(f) Management of funds.
(g) Activities in connection with real property.*
*Note: subsection 496(2) provides to the effect that the references in this Schedule to banking, investment, life insurance business, general insurance business, and activities in connection with real property, as being activities that are not eligible activities do not affect the exemptions provided for by Divisions 4, 5, 6 and 7 of Part XI.
"SCHEDULE 5
Section 499
APPROVED INTERNATIONAL SECTORAL CLASSIFICATION SYSTEMS FOR PURPOSES OF PART XI
Bloomberg's Information Systems
Financial Times-Actuaries World Index
Morgan Stanley Capital International Index
Salomon-Russell Global Equity Index
Standard and Poor's Composite Index (S&P 500)".
"SCHEDULE 6
Section 513
EXEMPT FOREIGN TRUSTS FOR PURPOSES OF PART XI ESTABLISHED IN COUNTRIES THAT PROHIBIT DIRECT FOREIGN INVESTMENT ON STOCK EXCHANGES IN THOSE COUNTRIES
India
Himalaya Fund
India Fund
India Growth Fund
India Magnum Fund
Korea, Republic of
Baring Korea Fund
Daechan Korea Trust
GT Korea Fund
Korea Emerging Company Trust
Korea Equity Trust
Korea-Euro Fund
Korea Growth
Korea International Trust
Korea Liberalisation Fund Ltd
Korea Nineteen Ninety Trust
Korea Small Company Fund
Korea Trust
Seoul International
Seoul Trust
Taiwan
Formosa Fund
Taipei Fund
Taiwan Fund
Taiwan (RoC) Fund