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
122 Paragraph 418A(1)(a)
Omit "broad-exemption listed or a non-broad-exemption listed country", substitute "listed country or an unlisted country".
Note: The heading to section 418A is replaced by the heading " Effect of change of residence from Australia to listed or unlisted country ".
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