Income Tax Assessment Act 1936
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View history notePt X inserted by No 5 of 1991.
If the tax law of a listed country or an unlisted country adopts some criterion other than treatment as a resident as the criterion for applying a worldwide source tax base to a company, then, sections 332 , 332A and 333 have effect, in relation to that tax law, as if that criterion were the same as treatment as a resident of the listed country or the unlisted country for the purposes of that tax law.
S 331 amended by No 155 of 1997 and inserted by No 5 of 1991.
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