Taxation Laws Amendment Act (No. 2) 1993 (18 of 1993)
PART 3 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 7 Amendments relating to foreign investment
Subdivision E Exclusion of dual residents
37 Taxpayers to whose interests in FIFs and FLPs this Part applies
Section 485 of the Principal Act is amended:
(a) by inserting in paragraphs (3) (c) and (4) (c) "Part XI Australian" before "resident";
(b) by inserting in subsection (6) "Part XI Australian" before "resident at" (wherever occurring).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
