Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 208-150 208-150 Residency requirement
The tables in sections 208-115 , 208-120 , 208-130 and 208-145 are relevant for the purposes of subsection 205-25(1) .
Note 1:
Subsection 205-25(1) sets out the residency requirement for an income year in which, or in relation to which, an event specified in one of the tables occurs.
Note 2:
Section 207-75 sets out the residency requirement that must be satisfied by the entity receiving a distribution when the distribution is made.
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