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

5   At the end of subsection 128B(2)

Add:

Note: An amount of interest paid to a person by a temporary resident is an amount to which this section does not apply: see section 768-980 of the Income Tax Assessment Act 1997.