Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 202-20 202-20 Residency requirement when making a distribution
An entity satisfies the residency requirement when making a *distribution if:
(a) in the case of a company - the company is an Australian resident at that time; and
(b) in the case of a *corporate limited partnership - the corporate limited partnership is an Australian resident at that time; and
(c) (Repealed by No 53 of 2016)
(d) in the case of a *public trading trust - the public trading trust is a resident unit trust for the income year in which that time occurs.
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