Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 768 - Foreign non-assessable income and gains  

Subdivision 768-R - Temporary residents  

Operative provisions

SECTION 768-970   768-970   Modification of rules for accruals system of taxation of certain non-resident trust estates  


At any time when you are a * temporary resident, you are taken not to be a resident for the purposes of section 102AAZD of the Income Tax Assessment Act 1936 .

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