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
69 Paragraph 423(2)(d)
Omit "section 458 or 459", substitute "section 456".
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