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 3   Non-portfolio dividend exemption: consequential amendments

Income Tax Assessment Act 1936

79   Paragraphs 467(a) and (b)

Omit "or 462A, subsection 463(1), (2), (3) or (4) or 464(1), (2) or (3) or section 464A", substitute ", 462A or 464A".