Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 880-60 Bodies politic of foreign countries and foreign government agencies treated as foreign residents 880-60(1)
For the purposes of this Act, treat a body politic of a foreign country, or a part of a foreign country:
(a) as being a person that is not a resident of Australia; and
(b) as being a resident of the foreign country.
880-60(2)
For the purposes of this Act, treat a *foreign government agency in relation to a foreign country (including a foreign government agency in relation to a part of a foreign country):
(a) as being a person that is not a resident of Australia; and
(b) as being a resident of the foreign country.
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