New International Tax Arrangements Act 2004 (73 of 2004)
Schedule 1 Foreign investment funds
Income Tax Assessment Act 1936
9 Division 14 of Part XI (heading)
Repeal the heading, substitute:
Division 14 - Exemption for interests in FIFs the value of which is not more than 10% of the value of all taxpayers' interests in FIFs
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
