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
80 Subparagraph 530(1)(d)(ii)
Omit "paragraph 402(2)(c) or 403(b) or section 404", substitute "section 23AJ or 404".
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