INCOME TAX RATES ACT 1986
SchedulesSCHEDULE 11 - RATES OF TAX PAYABLE ON ELIGIBLE TAXABLE INCOME
PART II - NON-RESIDENT TAXPAYERS SECTION 2. 2.
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 rate of tax in respect of the eligible taxable income of the taxpayer is 45%.