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 1   Foreign branch income exemption

Income Tax Assessment Act 1936

3   Subsection 63D(2)

Omit "paragraph (1)(e)", substitute "paragraph (b) of the definition of eligible debt term in subsection (1).