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

100   Sub-subparagraph 102AAE(1)(b)(ii)(A)

Omit "broad-exemption listed countries", substitute "listed countries".

Note: The heading to section 102AAE is replaced by the heading " Listed country trust estates ".