Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)
Schedule 2 Foreign dividends
Part 3 Consequential amendments
Income Tax Assessment Act 1997
19 Paragraph 220-350(1)(c)
Omit section 23AI, 23AJ or 23AK of the Income Tax Assessment Act 1936, substitute section 768-5, or section 23AI or 23AK of the Income Tax Assessment Act 1936.