Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)

Schedule 2   Foreign dividends

Part 4   Application

23   Application

The amendments made by this Schedule apply to distributions and non-share dividends made after the day the Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 receives the Royal Assent.