Treasury Legislation Amendment (Repeal Day) Act 2015 (2 of 2015)

Schedule 4   Definition of Australia

Part 2   Income Tax Assessment Act 1936

20   Paragraph 252(2)(b)

Repeal the paragraph, substitute:

and (b) is ordinarily resident in Australia; 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).