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

96   Section 102AAB (definition of tax law )

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