ato logo
Search Suggestion:

Eligible designated concession income

Last updated 4 December 2006

Eligible designated concession income is designated concession income, in relation to a particular listed country, derived by an entity in an income year:

  • that is not subject to tax in another listed country in a tax accounting period that ends before the end of, or commences during, that income year, or
  • is subject to tax in another listed country but is also designated concession income in relation to that other listed country.

QC18000