Income Tax Assessment Act 1936
PART III
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LIABILITY TO TAXATION
Division 6AAA
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Special provisions relating to non-resident trust estates etc.
For the purposes of the application of section 6AB to this Division, each listed country and each unlisted country is to be treated as a separate foreign country.
Subdivision A
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Preliminary
SECTION 102AAC
102AAC
EACH LISTED COUNTRY AND UNLISTED COUNTRY TO BE TREATED AS A SEPARATE FOREIGN COUNTRY
For the purposes of the application of section 6AB to this Division, each listed country and each unlisted country is to be treated as a separate foreign country.
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