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 1936
8 Subparagraph 47A(2)(a)(ii)
Omit “section 23AI or 23AJ”, substitute “section 23AI or section 768-5 of the Income Tax Assessment Act 1997”.
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