INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 13 - International agreements and determination of source of certain income  

SECTION 136AE   DETERMINATION OF SOURCE OF INCOME ETC.  

136AE(9)   [Subdiv C of Div 2 disregarded]  

In determining for the purposes of this section whether a question of the kind specified in paragraph (1)(b), (2)(b), (3)(b), (4)(b), (5)(b) or (6)(b) arises, Subdivision C of Division 2 shall be disregarded.