Income Tax Amendment Regulations 2004 (No. 5) (248 of 2004)
Schedule 1 Amendments
[2] Regulation 152C
substitute
152C Listed countries and section 404 countries
(1) For the definition of listed country in subsection 320 (1) of the Act, a foreign country or a part of a foreign country listed in Part 1 of Schedule 10 is declared to be a listed country for the purposes of Part X of the Act.
(2) For the definition of section 404 country in subsection 320 (1) of the Act, a foreign country or a part of a foreign country listed in Part 2 of Schedule 10 is declared to be a section 404 country for the purposes of Part X of the Act.
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