New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004 (96 of 2004)
Schedule 2 Foreign branch income, non-portfolio dividends and listed countries
Part 3 Non-portfolio dividend exemption: consequential amendments
Income Tax Assessment Act 1936
45 Paragraphs 316(1)(b) and (c)
Repeal the paragraphs, substitute:
(b) certain changes of residence by a CFC (section 457).