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

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    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