Tax Laws Amendment (2006 Measures No. 1) Act 2006 (32 of 2006)
Schedule 1 Foreign source income exemptions for temporary residents
Part 2 Other amendments
Income Tax Assessment Act 1936
11 Paragraphs 139GB(3)(a) and (b)
Repeal the paragraphs, substitute:
(a) is a temporary resident within the meaning of the Income Tax Assessment Act 1997; or
(b) is not a resident; or
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