Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 6AAA - Special provisions relating to non-resident trust estates etc.  

Subdivision A - 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.