Income Tax Assessment Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5
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GENERAL
Division 768
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Foreign non-assessable income and gains
Subdivision 768-R
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Temporary residents
Operative provisions
SECTION 768-910 Income derived by temporary resident 768-910(1)
The following are * non-assessable non-exempt income:
(a) the * ordinary income you * derive directly or indirectly from a source other than an * Australian source if you are a * temporary resident when you derive it;
(b) your * statutory income (other than a * net capital gain) from a source other than an Australian source if you are a temporary resident when you derive it.
768-910(2)
For the purposes of paragraph (1)(b):
(a) if you have statutory income because a particular circumstance occurs, you derive the statutory income at the time when the circumstance occurs; and
(b) if you have statutory income because a number of circumstances occur, you derive the statutory income at the time when the last of those circumstances occurs.
Exception to subsection (1)
768-910(3)
However, the following are not * non-assessable non-exempt income under subsection (1):
(a) the * ordinary income you * derive directly or indirectly from a source other than an * Australian source to the extent that it is remuneration, for employment undertaken, or services provided, while you are a * temporary resident;
(b) your * statutory income (other than a * net capital gain) from a source other than an Australian source to the extent that it relates to employment undertaken, or services provided, while you are a temporary resident;
(c) an amount included in your assessable income under Division 86 .
(d) (Repealed by No 133 of 2009)
768-910(4)
(Repealed by No 133 of 2009)
768-910(5)
(Repealed by No 133 of 2009)
768-910(6)
(Repealed by No 133 of 2009)
View history note
Hide history noteSECTION 768-910 Income derived by temporary resident 768-910(1)
The following are * non-assessable non-exempt income:
(a) the * ordinary income you * derive directly or indirectly from a source other than an * Australian source if you are a * temporary resident when you derive it;
(b) your * statutory income (other than a * net capital gain) from a source other than an Australian source if you are a temporary resident when you derive it.
This subsection has effect subject to subsections (3) and (5).
Note:
A capital gain or loss you make may be disregarded under section 768-915 .
768-910(2)
For the purposes of paragraph (1)(b):
(a) if you have statutory income because a particular circumstance occurs, you derive the statutory income at the time when the circumstance occurs; and
(b) if you have statutory income because a number of circumstances occur, you derive the statutory income at the time when the last of those circumstances occurs.
Exception to subsection (1)
768-910(3)
However, the following are not * non-assessable non-exempt income under subsection (1):
(a) the * ordinary income you * derive directly or indirectly from a source other than an * Australian source to the extent that it is remuneration, for employment undertaken, or services provided, while you are a * temporary resident;
(b) your * statutory income (other than a * net capital gain) from a source other than an Australian source to the extent that it relates to employment undertaken, or services provided, while you are a temporary resident;
(c) an amount included in your assessable income under Division 86 .
(d) (Repealed by No 133 of 2009)
Note:
This subsection only makes an amount not non-assessable non-exempt income under subsection (1). It does not prevent that amount from being non-assessable non-exempt income under some other provision of this Act or the Income Tax Assessment Act 1936 .
768-910(4)
(Repealed by No 133 of 2009)
768-910(5)
(Repealed by No 133 of 2009)
768-910(6)
(Repealed by No 133 of 2009)
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