Commonwealth Consolidated Regulations

INCOME TAX ASSESSMENT (1936 ACT) REGULATION 2015 - REG 19

    For the definition of listed country in subsection   320(1) of the Act, each of the following is declared to be a listed country for the purposes of Part   X of the Act:

  (a)   Canada;

  (b)   France;

  (c)   Germany;

  (d)   Japan;

  (e)   New Zealand;

  (f)   United Kingdom;

  (g)   United States of America.