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  • What kinds of income or profits are specified as designated concession income?



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Income or profits are designated concession income only if

    • they are of a kind specified in the Regulations in relation to a particular listed country, and
    • they are derived by an entity, where the entity is a type specified in the Regulations.

    The full listing of designated concession income has been reproduced in attachment B.

    Last modified: 05 Dec 2006QC 18000