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New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004
No. 96, 2004
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Department of the Treasury
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C2005C00443 C01
29 June 2004
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1 Short title
2 Commencement
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3 Schedule(s)
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Schedule 1—CGT concession: active foreign companies
Income Tax Assessment Act 1997
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Schedule 2—Foreign branch income, non-portfolio dividends and listed countries
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Part 1—Foreign branch income exemption
Income Tax Assessment Act 1936
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Part 2—Non-portfolio dividend exemption: main amendments
Income Tax Assessment Act 1936
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Part 3—Non-portfolio dividend exemption: consequential amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
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Part 4—Listed countries: main amendments
Income Tax Assessment Act 1936
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Part 5—Listed countries: consequential amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Part 6—Application of amendments
Part 7—Transitional
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Schedule 3—Tainted services income
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Part 1—Amendments
Income Tax Assessment Act 1936
Part 2—Application
