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

122   Paragraph 418A(1)(a)

Omit "broad-exemption listed or a non-broad-exemption listed country", substitute "listed country or an unlisted country".

Note: The heading to section 418A is replaced by the heading " Effect of change of residence from Australia to listed or unlisted country ".