Income Tax Assessment Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5
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GENERAL
Division 768
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Foreign non-assessable income and gains
Subdivision 768-R
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Temporary residents
Operative provisions
SECTION 768-970 768-970 Modification of rules for accruals system of taxation of certain non-resident trust estates
At any time when you are a * temporary resident, you are taken not to be a resident for the purposes of section 102AAZD of the Income Tax Assessment Act 1936 .
View history note
Hide history noteSECTION 768-970 768-970 Modification of rules for accruals system of taxation of certain non-resident trust estates
At any time when you are a * temporary resident, you are taken not to be a resident for the purposes of section 102AAZD of the Income Tax Assessment Act 1936 .
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