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 5 Listed countries: consequential amendments
Income Tax Assessment Act 1936
96 Section 102AAB (definition of tax law )
Omit "a broad-exemption listed country or a non-broad-exemption listed country", substitute "a listed country or an unlisted country".
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