Tax Laws Amendment (2006 Measures No. 1) Act 2006 (32 of 2006)

Schedule 1 Foreign source income exemptions for temporary residents

Repeal the subsection, substitute:

(5) The operative provision does not apply, or its application is affected, in certain circumstances which are set out in:

(a) Divisions 2 to 15 of this Part; and

(b) section 768-965 of the Income Tax Assessment Act 1997.