INCOME TAX RATES ACT 1986
SchedulesSCHEDULE 11 - RATES OF TAX PAYABLE ON ELIGIBLE TAXABLE INCOME
PART II - NON-RESIDENT TAXPAYERS SECTION 1. 1.
In the case of a non-resident taxpayer who has an eligible taxable income for the purposes of Division 6AA of Part III of the Assessment Act and whose taxable income does not consist of or include a special income component, the rates of tax in respect of that part (in this clause referred to as the relevant part ) of the taxable income of the taxpayer other than the eligible taxable income of the taxpayer are the rates that would be payable under Part II of Schedule 7 if the relevant part of that taxable income were the taxable income of the taxpayer.