Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)

Schedule 2 Consequential amendments relating to Schedule 1 repeals etc.

Insert:

(jb) income that:

(i) is derived by a non-resident that is a foreign superannuation fund; and

(ii) consists of interest, or consists of dividends or non-share dividends paid by a company that is a resident; and

(iii) is exempt from income tax in the country in which the non-resident resides; or