Income Tax Assessment Act 1936

Div 1A repealed by No 53 of 2015, s 3 and Sch 1 item 1, applicable in relation to the 2016-17 income year and later income years.

Division 1A comprising s 24B to s 24N inserted by No 164 of 1973.

S 24K repealed by No 53 of 2015, s 3 and Sch 1 item 1, applicable in relation to the 2016-17 income year and later income years. S 24K formerly read:

SECTION 24K SOURCE OF INCOME FROM EMPLOYMENT  
24K
For the purposes of this Division, income derived from an office or employment shall be deemed to be derived from a source in a prescribed Territory:

(a) if, and only if, the duties of that office or employment are wholly or mainly performed in a prescribed Territory; and

(b) to such extent only as the Commissioner considers reasonable remuneration for the performance of those duties.

S 24K inserted by No 164 of 1973.