Treasury Laws Amendment (International Tax Agreements) Act 2019 (107 of 2019)
Schedule 2 Source rules
Income Tax Assessment Act 1997
2 Subsection 995-1(1) (definition of Australian source)
Omit "*ordinary income or *statutory income has an Australian source if, and only if,", substitute "without limiting when *ordinary income or *statutory income has an Australian source , it has an Australian source if".
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