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
118 Subsection 384(1)
Omit "a non-broad-exemption listed country", substitute "an unlisted country".
Note: The heading to section 384 is replaced by the heading " Additional assumption for unlisted country CFC ".
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