Tax Laws Amendment (2006 Measures No. 1) Act 2006 (32 of 2006)
Schedule 1 Foreign source income exemptions for temporary residents
Part 2 Other amendments
Income Tax Assessment Act 1997
16 Section 11-55 (table item headed "foreign aspects of income taxation")
Before:
|
withholding tax, dividend royalty or interest subject to............. 128D |
insert:
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income derived by temporary residents...................................... 768-910 |
|
interest paid by temporary residents........................................... 768-980 |