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
4 At the end of subsection 96C(6)
Add:
Note: A temporary resident is taken not to be a resident for the purposes of this subsection: see section 768-975 of the Income Tax Assessment Act 1997.
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