Tax Laws Amendment (2008 Measures No. 4) Act 2008 (97 of 2008)

Schedule 3   Minor amendments

Part 1   General amendments

Income Tax Assessment Act 1936

37   Paragraph 251U(1)(d)

Repeal the paragraph, substitute:

(d) during the whole of that period the person was a non-resident, or was a resident solely because subsection 7A(2) treats Norfolk Island as part of Australia;