• Eligible designated concession income

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    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.
    Last modified: 05 Dec 2006QC 18000