New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (64 of 2005)
Schedule 5 Technical correction
New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004
1 Subitem 140(2) of Schedule 2
Repeal the subitem, substitute:
(2) Subject to subitem (2A), the amendments made by Parts 2 and 3 of this Schedule apply to things happening after 30 June 2004.
(2A) The amendments made by items 7, 58 and 59 of this Schedule apply to statutory accounting periods starting on or after 1 July 2004.
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