Income Tax Assessment Act 1997
CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5 - GENERAL
Division 842 - Exempt Australian source income and gains of foreign residents
Subdivision 842-B - Some items of Australian source income of foreign residents that are exempt from income tax
SECTION 842-100 What this Subdivision is about
If you are a foreign resident, some of the income you derive while in Australia, or from Australian sources, may be exempt income.