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 4 Listed countries: main amendments
Income Tax Assessment Act 1936
90 Section 404
After "listed country" (wherever occurring), insert "or a section 404 country".
Note: The heading to section 404 is replaced by the heading " Additional notional exempt income - listed or section 404 country CFC ".
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