Income Tax Assessment Act 1936

Div 1A repealed by No 53 of 2015, s 3 and Sch 1 item 1, applicable in relation to the 2016-17 income year and later income years.

Division 1A comprising s 24B to s 24N inserted by No 164 of 1973.

S 24C repealed by No 53 of 2015, s 3 and Sch 1 item 1, applicable in relation to the 2016-17 income year and later income years. S 24C formerly read:

SECTION 24C TERRITORY RESIDENT  
24C
A reference in this Division to a Territory resident is a reference to a person, not being a company, who:

(a) resides, and has his or her ordinary place of residence, in a prescribed Territory; and

(b) is a resident of Australia only because the definition of Australia includes a reference to the prescribed Territory.

S 24C amended by No 2 of 2015, s 3 and Sch 4 item 13, by substituting para (b), applicable to an income year, a year of income or a tax period that commences on or after 1 July 2015. Para (b) formerly read:

(b) would not, but for the operation of subsection 7A(2), be treated as a resident of Australia.

S 24C amended by No 41 of 2011, s 3 and Sch 5 Pt 27, by removing gender-specific language, effective 27 June 2011.

S 24C amended by No 108 of 1981 and inserted by No 164 of 1973.