New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)

Schedule 9   Consolidation: foreign dividend accounts

Part 2   Related amendments

Income Tax Assessment Act 1936

10   Subsection 128TC(2) (definition of maximum non-resident dividend percentage )

Omit "or to a company that is related (within the meaning of subsection 51AE(16))".