Income Tax Assessment Act 1997
View history note
Hide history noteFor the purposes of this Act, income, profits or gains have a source in Australia if:
(a) for the purposes of an *international tax agreement, the income, profits or gains are those of a person who is a resident of a foreign country or foreign territory; and
(b) the effect of the agreement is that the income, profits or gains may be taxed in Australia.
764-5(2)
Subsection (1) applies in relation to *international tax agreements made on or after 28 March 2019.
Note:
An international tax agreement not covered by this section may be subject to specific source rules contained in the International Tax Agreements Act 1953 or in the international tax agreement itself.
764-5(3)
This section has effect despite any other provision of this Act (other than Part IVA of the Income Tax Assessment Act 1936 ).
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