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,".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
