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

(1) The amendments made by Part 1 of this Schedule apply to income years starting on or after 1 July 2004.

(2) The amendments made by Parts 2 and 3 of this Schedule apply to dividends paid after 30 June 2004.

(3) The amendments made by Parts 4 and 5 of this Schedule apply to income years and statutory accounting periods starting on or after 1 July 2004.