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 1 Foreign branch income exemption
Income Tax Assessment Act 1936
3 Subsection 63D(2)
Omit "paragraph (1)(e)", substitute "paragraph (b) of the definition of eligible debt term in subsection (1).
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