Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Appendix D
Countries to be included on the list of limited-exemption listed countries
| Austria | Myanmar |
| Bangladesh | Netherlands |
| Belgium | New Caledonia |
| Brazil | Norway |
| Brunei | Pakistan |
| Bulgaria | Papua New Guinea |
| China | Philippines |
| Czech Republic | Poland |
| Denmark | Portugal |
| Fiji | Romania |
| Finland | Saudi Arabia |
| French Polynesia | Singapore |
| Greece | Solomon Islands |
| Hungary | Spain |
| Iceland | Sri Lanka |
| India | Sweden |
| Indonesia | Switzerland |
| Ireland | Taiwan |
| Israel | Thailand |
| Italy | Tokelau |
| Kenya | Tonga |
| Kiribati | Turkey |
| Korea, Republic of | Tuvalu |
| Luxembourg | Vietnam |
| Malaysia | Western Samoa |
| Malta | Zimbabwe |