Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)
Schedule 2 Foreign dividends
Part 3 Consequential amendments
Income Tax Assessment Act 1997
18 Subsection 118-20(6)
Omit “section 23AJ (about exempting certain non-portfolio dividends paid by non-resident companies) of the Income Tax Assessment Act 1936 because a company pays a *dividend to you”, substitute “section 768-5 (about foreign equity distributions on participation interests) because a company makes a *foreign equity distribution”.
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