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 3   Non-portfolio dividend exemption: consequential amendments

Income Tax Assessment Act 1936

62   Paragraph 387(1)(d)

Omit ", or of the grossed-up 458 component of the dividend, as the case requires,".


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