INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 16A - Abnormal income of artists, composers, inventors, performers, production associates, sportspersons and writers  

SECTION 158E  

158E   QUALIFYING RESIDENT TAXPAYER  
For the purposes of this Division, a taxpayer is a qualifying resident taxpayer in relation to a year of income if, and only if, the taxpayer is a resident at any time during the year of income.


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