Income Tax Assessment Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
An amount of *ordinary income or *statutory income of an entity is not assessable income and is not *exempt income if the income arises from the entity ' s consular functions.
PART 4-5
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GENERAL
Division 880
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Sovereign entities and activities
Subdivision 880-D
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Consular activities
Operative provisions
SECTION 880-205
880-205
Income from consular functions
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non-assessable non-exempt income
An amount of *ordinary income or *statutory income of an entity is not assessable income and is not *exempt income if the income arises from the entity ' s consular functions.
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