Commonwealth Consolidated Regulations

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INCOME TAX REGULATIONS 1936 - REG 152C

Listed countries and section 404 countries

         (1)   For the definition of listed country in subsection 320 (1) of the Act, a foreign country or a part of a foreign country listed in Part 1 of Schedule 10 is declared to be a listed country for the purposes of Part X of the Act.

         (2)   For the definition of section 404 country in subsection 320 (1) of the Act, a foreign country or a part of a foreign country listed in Part 2 of Schedule 10 is declared to be a section 404 country for the purposes of Part X of the Act.



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