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 1997

139   Paragraph 215-10(1)(c)

Omit "broad-exemption listed country (within the meaning of Part X of the Income Tax Assessment Act 1936)", substitute "*listed country".