New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004 (96 of 2004)

Schedule 2   Foreign branch income, non-portfolio dividends and listed countries

Part 5   Listed countries: consequential amendments

Income Tax Assessment Act 1936

116   Section 332A

Omit "limited-exemption listed country" (wherever occurring), substitute "section 404 country".

Note: The heading to section 332A is replaced by the heading " Companies that are residents of section 404 countries ".