Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)
Schedule 2 Foreign dividends
Part 1 Foreign equity distributions on participation interests
Income Tax Assessment Act 1997
2 Paragraph 25-90(b)
Repeal the paragraph, substitute:
(b) the income is *non-assessable non-exempt income under section 768-5, or section 23AI or 23AK of the Income Tax Assessment Act 1936; and
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