Taxation Laws Amendment Act (No. 2) 1999 (93 of 1999)
Schedule 1 Australia as a regional financial centre
Part 1 OBUs, withholding tax and thin capitalisation
Income Tax Assessment Act 1936
26 After paragraph 128B(3)(a)
Insert:
(aa) income derived by a non-resident that is an overseas charitable institution (within the meaning of section 121C) where the income is exempt under subsection 121ELA(1); and
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
