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
104 Subsection 102AAU(6) (formula)
Repeal the formula, substitute:
Taxed amount * (Listed country trust amount / Net income)
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