Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

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Chapter 4 inserted by No 162 of 2001.

PART 4-5 - GENERAL  

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Part 4-5 inserted by No 162 of 2001.

Division 842 - Exempt Australian source income and gains of foreign residents  

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Div 842 inserted by No 101 of 2006 , s 3 and Sch 2 item 757, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

Subdivision 842-B - Some items of Australian source income of foreign residents that are exempt from income tax  

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Subdiv 842-B inserted by No 101 of 2006 , s 3 and Sch 2 item 757, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

SECTION 842-100   What this Subdivision is about  

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If you are a foreign resident, some of the income you derive while in Australia, or from Australian sources, may be exempt income.

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S 842-100 inserted by No 101 of 2006 , s 3 and Sch 2 item 757, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

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