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Listed countries

Last updated 4 December 2006

The regulations specify those countries that are listed countries and section 404 countries. These lists are reproduced in attachment A.

Designated concession income

Normally, amounts derived in a listed country are exempt from accruals taxation. This exemption does not apply to amounts of 'eligible designated concession income'. Broadly, an amount may be designated concession income if it is concessionally taxed in a listed country.

QC18000