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

137   Subparagraph 437(2)(c)(ii)

Omit "broad-exemption listed country, or of a particular non-broad-exemption listed country", substitute "listed country, or of a particular unlisted country".