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 1997
33 After paragraph 130-85(4)(a)
Insert:
(aa) you are not a *temporary resident immediately after you become an Australian resident; 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).
