Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX

PART 4-5 - GENERAL

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Division 842 - Exempt Australian source income and gains of foreign residents

Subdivision 842-B - Some items of Australian source income of foreign residents that are exempt from income tax

SECTION 842-100 What this Subdivision is about

If you are a foreign resident, some of the income you derive while in Australia, or from Australian sources, may be exempt income.