INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART III
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LIABILITY TO TAXATION
Division 1A
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Provisions relating to certain external territories
SECTION 24BA
24BA
APPLICATION OF DIVISION
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1985-86 to 1990-91
This Division applies to assessments in respect of income of the year of income commencing on 1 July 1985 and of all subsequent years of income preceding the year of income commencing on 1 July 1991 as if -
(a) the definition of prescribed Territory in subsection 24B(1) were omitted and the following definition were substituted:
`` prescribed Territory means Norfolk Island or the Territory of Cocos (Keeling) Islands.''; and
(b) subsection 24L(5) were omitted and the following subsection were substituted:
``(5) In subsections (1), (3), (4), (4A), (4B) and (4C), Australia , resident and non-resident have the meanings that those expressions would have if subsection 7A(2) did not refer to Norfolk Island or the Territory of Cocos (Keeling) Islands.''
This Division applies to assessments in respect of income of the year of income commencing on 1 July 1985 and of all subsequent years of income preceding the year of income commencing on 1 July 1991 as if -
(a) the definition of prescribed Territory in subsection 24B(1) were omitted and the following definition were substituted:
`` prescribed Territory means Norfolk Island or the Territory of Cocos (Keeling) Islands.''; and
(b) subsection 24L(5) were omitted and the following subsection were substituted:
``(5) In subsections (1), (3), (4), (4A), (4B) and (4C), Australia , resident and non-resident have the meanings that those expressions would have if subsection 7A(2) did not refer to Norfolk Island or the Territory of Cocos (Keeling) Islands.''
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