Income Tax Assessment Amendment (Foreign Investment) Act 1992 (190 of 1992)

28   The Principal Act is amended by adding at the end of the following Schedules

SCHEDULE 3

Section 470

APPROVED STOCK EXCHANGES FOR THE PURPOSES OF PART XI

Argentina

Buenos Aires stock exchange

Cordoba stock exchange

La Plata stock exchange

Medoza stock exchange

Rusario stock exchange

Australia

Australian Stock Exchange Limited

Austria

Vienna stock exchange

Belgium

Antwerp stock exchange

Brussels stock exchange

Liege stock exchange

Brazil

Belo Horizonte stock exchange

Curtiba stock exchange

Fortalezo stock exchange

Porto Alegro stock exchange

Recife stock exchange

Rio de Janeiro stock exchange

Salvador stock exchange

Santos stock exchange

Sao Paulo stock exchange

Canada

Calgary stock exchange

Montreal stock exchange

Toronto stock exchange

Vancouver stock exchange

Winnipeg stock exchange

Chile

Santiago stock exchange

Valparaiso stock exchange

China

Shanghai stock exchange

Shenzen stock exchange

Denmark

Copenhagen stock exchange

Finland

Helsinki stock exchange

France

Bordeaux stock exchange

Lille stock exchange

Lyons stock exchange

Marseilles stock exchange

Paris stock exchange

Germany

Berlin stock exchange

Dusseldorf stock exchange

Frankfurt stock exchange

Hamburg stock exchange

Hanover stock exchange

Munich stock exchange

Stuttgart stock exchange

Greece

Athens stock exchange

Hong Kong

Hong Kong stock exchange

Hungary

Budapest stock exchange

India

Bombay stock exchange

Calcutta stock exchange

Delhi stock exchange

Madras stock exchange

Indonesia

Jakarta stock exchange

Surabaya stock exchange

Ireland

Dublin stock exchange

Israel

Tel Aviv stock exchange

Italy

Bologna stock exchange

Florence stock exchange

Genoa stock exchange

Milan stock exchange

Naples stock exchange

Palermo stock exchange

Rome stock exchange

Trieste stock exchange

Turin stock exchange

Venice stock exchange

Jamaica

Jamaica stock exchange

Japan

Hiroshima stock exchange

Kyoto stock exchange

Nagoya stock exchange

Niigata stock exchange

Osaka stock exchange

Pukvoka stock exchange

Sapparo stock exchange

Tokyo stock exchange

Korea, Republic of

Seoul stock exchange

Luxembourg

Luxembourg stock exchange

Malaysia

Kuala Lumpur stock exchange

Mexico

Mexican stock exchange

Netherlands

Amsterdam stock exchange

New Zealand

New Zealand stock exchange

Nigeria

Nigerian stock exchange

Norway

Oslo stock exchange

Pakistan

Karachi stock exchange

Philippines

Makati stock exchange

Manila stock exchange

Portugal

Lisbon stock exchange

Oporto stock exchange

Singapore

Singapore stock exchange

Slovenia

Ljubljana stock exchange

South Africa

Johannesburg stock exchange

Spain

Barcelona stock exchange

Bilbao stock exchange

Madrid stock exchange

Valencia stock exchange

Sweden

Stockholm stock exchange

Switzerland

Basle stock exchange

Geneva stock exchange

Zurich stock exchange

Taiwan

Taiwan stock exchange

Thailand

Thailand stock exchange

Trinidad and Tobago

Trinidad and Tobago stock exchange

Turkey

Istanbul stock exchange

United Kingdom

London stock exchange

United States

American stock exchange

Boston stock exchange

Cincinnati stock exchange

Midwest stock exchange

NASDAQ stock exchange

New York stock exchange

Pacific stock exchange

Philadelphia stock exchange

Uruguay

Montevideo stock exchange

Venezuela

Caracas stock exchange

Maracaibo stock exchange

Yugoslavia

Belgrade stock exchange

"SCHEDULE 4

Section 496

BUSINESS ACTIVITIES THAT ARE NOT ELIGIBLE ACTIVITIES FOR THE PURPOSES OF DIVISION 3 OF PART XI

(a) Banking* and the provision of finance.

(b) Financial intermediation services.

(c) Investment in tainted assets, or tainted commodity investments, within the meaning of section 317.*

(d) Life insurance business.*

(e) General insurance business.*

(f) Management of funds.

(g) Activities in connection with real property.*

*Note: subsection 496(2) provides to the effect that the references in this Schedule to banking, investment, life insurance business, general insurance business, and activities in connection with real property, as being activities that are not eligible activities do not affect the exemptions provided for by Divisions 4, 5, 6 and 7 of Part XI.

"SCHEDULE 5

Section 499

APPROVED INTERNATIONAL SECTORAL CLASSIFICATION SYSTEMS FOR PURPOSES OF PART XI

Bloomberg's Information Systems

Financial Times-Actuaries World Index

Morgan Stanley Capital International Index

Salomon-Russell Global Equity Index

Standard and Poor's Composite Index (S&P 500)".

"SCHEDULE 6

Section 513

EXEMPT FOREIGN TRUSTS FOR PURPOSES OF PART XI ESTABLISHED IN COUNTRIES THAT PROHIBIT DIRECT FOREIGN INVESTMENT ON STOCK EXCHANGES IN THOSE COUNTRIES

India

Himalaya Fund

India Fund

India Growth Fund

India Magnum Fund

Korea, Republic of

Baring Korea Fund

Daechan Korea Trust

GT Korea Fund

Korea Emerging Company Trust

Korea Equity Trust

Korea-Euro Fund

Korea Growth

Korea International Trust

Korea Liberalisation Fund Ltd

Korea Nineteen Ninety Trust

Korea Small Company Fund

Korea Trust

Seoul International

Seoul Trust

Taiwan

Formosa Fund

Taipei Fund

Taiwan Fund

Taiwan (RoC) Fund


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