Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Appendix C
Countries currently listed in Schedule 10 of the Income Tax Regulations
| Austria | Myanmar |
| Bangladesh | Netherlands |
| Belgium | New Caledonia |
| Brazil | New Zealand |
| Brunei | Norway |
| Bulgaria | Pakistan |
| Canada | Papua New Guinea |
| China | Philippines |
| Czechoslovakia | Poland |
| Denmark | Portugal |
| Fiji | Romania |
| Finland | Saudi Arabia |
| France | Singapore |
| French Polynesia | Solomon Islands |
| German Democratic Republic | Spain |
| Germany, Federal Republic of | Sri Lanka |
| Greece | Sweden |
| Hungary | Switzerland |
| Iceland | Taiwan |
| India | Thailand |
| Indonesia | Tokelau |
| Ireland | Tonga |
| Israel | Turkey |
| Italy | Tuvalu |
| Japan | Union of Soviet Socialist Republics |
| Kenya | United Kingdom of Great Britain and |
| Kiribati | Northern Ireland |
| Korea, Republic of | United States of America |
| Luxembourg | Western Samoa |
| Malaysia | Yugoslavia |
| Malta | Zimbabwe |