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
37 At the end of subsection 136-40(1)
Add:
Note: This section has effect subject to section 768-950 (individuals who become Australian residents and are temporary residents immediately after they become Australian residents).
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