New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004 (96 of 2004)
Schedule 2 Foreign branch income, non-portfolio dividends and listed countries
Part 5 Listed countries: consequential amendments
Income Tax Assessment Act 1936
100 Sub-subparagraph 102AAE(1)(b)(ii)(A)
Omit "broad-exemption listed countries", substitute "listed countries".
Note: The heading to section 102AAE is replaced by the heading " Listed country trust estates ".
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