Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)
Schedule 2 Foreign dividends
Part 3 Consequential amendments
Income Tax Assessment Act 1997
14 Section 11-55 (table item headed "foreign aspects of income taxation")
Omit:
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dividend from a foreign country, non-portfolio |
23AJ |
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