Income Tax Rates Act 1986

Schedules

SCHEDULE 11 - RATES OF TAX PAYABLE ON ELIGIBLE TAXABLE INCOME  

Subsections 13(1) and 15(1)

PART II - NON-RESIDENT TAXPAYERS  

SECTION 2.  

2.    
In the case of a non-resident taxpayer who has an eligible taxable income for the purposes of Division 6AA of Part III of the Assessment Act and whose taxable income does not consist of or include a special income component, the rate of tax in respect of the eligible taxable income of the taxpayer is 45%.