Income Tax Assessment Act 1997

Chapter 4 inserted by No 162 of 2001.

Part 4-5 inserted by No 162 of 2001.

Div 768 heading substituted by No 110 of 2014, s 3 and Sch 2 item 3, applicable to distributions and non-share dividends made after 16 October 2014. Div 768 heading formerly read:

Division 768 - Exempt foreign income and gains

Div 768 inserted by No 96 of 2004.

Subdiv 768-R inserted by No 32 of 2006, s 3 and Sch 1 item 1, effective 6 April 2006.

S 768-965 repealed by No 114 of 2010, s 3 and Sch 1 item 64, applicable in relation to the 2010-11 year of income for a taxpayer and later years of income. S 768-965 formerly read:

SECTION 768-965 Exemption of temporary resident from taxation in respect of foreign investment fund income  
768-965
If you are a ^* temporary resident at the end of an income year, section 529 and Division 22 of Part XI of the Income Tax Assessment Act 1936 do not apply to you in relation to a ^* FIF or ^* FLP in respect of the notional accounting period of the FIF or FLP that ends in that income year.

S 768-965 inserted by No 32 of 2006, s 3 and Sch 1 item 1, applicable for an income year that begins on or after 1 July 2006.