Income Tax Assessment Act 1997

Chapter 4 inserted by No 162 of 2001.

Part 4-5 inserted by No 162 of 2001.

Div 768 heading substituted by No 110 of 2014, s 3 and Sch 2 item 3, applicable to distributions and non-share dividends made after 16 October 2014. Div 768 heading formerly read:

Division 768 - Exempt foreign income and gains

Div 768 inserted by No 96 of 2004.

Subdiv 768-R inserted by No 32 of 2006, s 3 and Sch 1 item 1, effective 6 April 2006.

S 768-975 repealed by No 114 of 2010, s 3 and Sch 1 item 65, applicable in relation to the 2010-11 year of income for a taxpayer and later years of income. S 768-975 formerly read:

SECTION 768-975 Calculation of beneficiary ' s share of net income of non-resident trust estate  
768-975
At any time when you are a ^* temporary resident, you are taken not to be a resident for the purposes of subsection 96C(6) of the Income Tax Assessment Act 1936 .

S 768-975 inserted by No 32 of 2006, s 3 and Sch 1 item 1, applicable for an income year that begins on or after 1 July 2006.