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 768-950 768-950 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.
View history note
Hide history noteSECTION 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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