Income Tax (Consequential Amendments) Act 1997 (39 of 1997)

Schedule 1   Consequential amendments of the Income Tax Assessment Act 1936

13   Paragraph 23(r)

Repeal the paragraph, substitute:

(r) income derived by a non-resident from sources wholly out of Australia (except income that a provision of this Act includes in a taxpayer’s assessable income on some basis other than having an Australian source);