Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)

Schedule 2   Foreign dividends

Part 3   Consequential amendments

Income Tax Assessment Act 1997

20   Paragraph 230-15(3)(c)

Repeal the paragraph, substitute:

(c) the income is *non-assessable non-exempt income under section 768-5, or section 23AI or 23AK of the Income Tax Assessment Act 1936; and