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

8   Subparagraph 47A(2)(a)(ii)

Omit “section 23AI or 23AJ”, substitute “section 23AI or section 768-5 of the Income Tax Assessment Act 1997”.