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 5 Listed countries: consequential amendments
Income Tax Assessment Act 1997
139 Paragraph 215-10(1)(c)
Omit "broad-exemption listed country (within the meaning of Part X of the Income Tax Assessment Act 1936)", substitute "*listed country".
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