Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)
Schedule 3 Non-assessable non-exempt income
Income Tax Assessment Act 1936
16 Subsection 23AJ(1)
Omit "exempt from income tax", substitute "not assessable income, and is not exempt income,".
Note: The heading to section 23AJ is replaced by the heading " Certain non-portfolio dividends from foreign countries not assessable ".
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