S 24K repealed by No 53 of 2015, s 3 and Sch 1 item 1, applicable in relation to the 2016-17 income year and later income years. S 24K formerly read:
SECTION 24K SOURCE OF INCOME FROM EMPLOYMENT
For the purposes of this Division, income derived from an office or employment shall be deemed to be derived from a source in a prescribed Territory:
if, and only if, the duties of that office or employment are wholly or mainly performed in a prescribed Territory; and
to such extent only as the Commissioner considers reasonable remuneration for the performance of those duties.