Taxation Legislation Repeal and Amendment Regulations 2006 (No. 1) (216 of 2006)

Schedule 4   Amendments of Taxation Administration Regulations 1976

[1]   Regulation 2, definition of prescribed non-resident

substitute

prescribed foreign resident , for a period in an income year, means a person who:

(a) is a foreign resident at all times in that period; and

(b) is not, at any time in that year, a person to whom a pension, allowance or benefit in respect of which he or she is liable to be assessed and to pay income tax in Australia is, or was, payable under:

(i) the Veterans’ Entitlements Act 1986; or

(ii) subsection 4 (6) of the Veterans’ Entitlements (Transitional Provisions and Consequential Amendments) Act 1986; or

(iii) a provision (except Part 2.11, 2.12, 2.14 or 2.15) of the Social Security Act 1991.