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

106   Subsection 102AAU(6)

Insert:

Listed country trust amount means the number of dollars in the listed country trust amount.


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