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 1936

7   Subsection 44(1) (note 1)

Repeal the note, substitute:

Note 1: Some other provisions that expressly deal with dividends are sections 23AI, 23AK and 128D of this Act and section 768-5 of the Income Tax Assessment Act 1997.