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 1936

4   At the end of subsection 96C(6)

Add:

Note: A temporary resident is taken not to be a resident for the purposes of this subsection: see section 768-975 of the Income Tax Assessment Act 1997.