New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (64 of 2005)

Schedule 2   Amendments relating to CFCs

Income Tax Assessment Act 1997

10   Subsections 116-95(3) and (5)

Omit "subparagraph 457(2)(a)(i)", substitute "subparagraph 457(2)(a)(ii)".