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  • Listed countries

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Schedule 10 of the Income Tax Regulations 1936 specifies the countries that are listed countries and section 404 countries. These lists are reproduced in attachment A.

    Last modified: 28 Oct 2008QC 27916