INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 1A - Provisions relating to certain external territories  

SECTION 24L   SOURCE OF INTEREST AND ROYALTY  

24L(5)   [Definitions]  

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) had not been enacted.