INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART III
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LIABILITY TO TAXATION
Division 16A
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Abnormal income of artists, composers, inventors, performers, production associates, sportspersons and writers
SECTION 158E
158E
QUALIFYING RESIDENT TAXPAYER
For the purposes of this Division, a taxpayer is a qualifying resident taxpayer in relation to a year of income if, and only if, the taxpayer is a resident at any time during the year of income.
View history note
Hide history noteFor the purposes of this Division, a taxpayer is a qualifying resident taxpayer in relation to a year of income if, and only if, the taxpayer is a resident at any time during the year of income.
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