INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 1A - Provisions relating to certain external territories  

SECTION 24BA   24BA   APPLICATION OF DIVISION - 1985-86 to 1990-91  
This Division applies to assessments in respect of income of the year of income commencing on 1 July 1985 and of all subsequent years of income preceding the year of income commencing on 1 July 1991 as if -


(a) the definition of prescribed Territory in subsection 24B(1) were omitted and the following definition were substituted:
`` prescribed Territory means Norfolk Island or the Territory of Cocos (Keeling) Islands.''; and


(b) subsection 24L(5) were omitted and the following subsection were substituted:
``(5) In subsections (1), (3), (4), (4A), (4B) and (4C), Australia , resident and non-resident have the meanings that those expressions would have if subsection 7A(2) did not refer to Norfolk Island or the Territory of Cocos (Keeling) Islands.''


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