Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 768 - Foreign non-assessable income and gains  

Subdivision 768-R - Temporary residents  

Operative provisions

SECTION 768-950   768-950   Individual becoming an Australian resident  


Section 855-45 does not apply to your becoming an Australian resident if you are a * temporary resident immediately after you become an Australian resident.

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