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-I - Investment manager regime  

IMR concessions

SECTION 842-220   842-220   Meaning of IMR entity  


An entity is an IMR entity for an income year if the entity:


(a) is not an Australian resident at all times during the income year; and


(b) is not a *resident trust for CGT purposes for the income year.


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