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

108   Section 317 (definition of accruals tax law )

Omit "broad-exemption listed country" (wherever occurring), substitute "listed country".