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
98 Section 102AAC
Repeal the section, substitute:
102AAC Each listed country and unlisted country to be treated as a separate foreign country
For the purposes of the application of section 6AB to this Division, each listed country and each unlisted country is to be treated as a separate foreign country.
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