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 24BB
24BB
APPLICATION OF DIVISION
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1991-92 AND SUBSEQUENT YEARS
This Division applies to assessments in respect of income of the 1991-92 year of income and of all subsequent years of income 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.''; 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.''.
This Division applies to assessments in respect of income of the 1991-92 year of income and of all subsequent years of income 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.''; 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.''.
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