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

80   Subparagraph 530(1)(d)(ii)

Omit "paragraph 402(2)(c) or 403(b) or section 404", substitute "section 23AJ or 404".