House of Representatives

Taxation Laws Amendment (Foreign Income Measures) Bill 1997

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


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