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
15 Section 11-55 (table item headed "foreign aspects of income taxation")
After:
|
distributions of conduit foreign income |
802-20 |
insert:
|
foreign equity distributions on participation interests |
768-5 |