Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 842 - Exempt Australian source income and gains of foreign residents  

Subdivision 842-B - Some items of Australian source income of foreign residents that are exempt from income tax  

SECTION 842-100   What this Subdivision is about  


If you are a foreign resident, some of the income you derive while in Australia, or from Australian sources, may be exempt income.


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