Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 768 - Foreign non-assessable income and gains  

Subdivision 768-R - Temporary residents  

Operative provisions

SECTION 768-905  

768-905   Objects  

The objects of this Subdivision are to:

(a) provide ^* temporary residents with tax relief on most foreign source income and capital gains; and

(b) relieve the burdens associated with complying with certain record-keeping obligations and interest withholding tax obligations.