New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 9 Consolidation: foreign dividend accounts
Part 2 Related amendments
Income Tax Assessment Act 1936
10 Subsection 128TC(2) (definition of maximum non-resident dividend percentage )
Omit "or to a company that is related (within the meaning of subsection 51AE(16))".
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