Tax Laws Amendment (2006 Measures No. 1) Act 2006 (32 of 2006)

Schedule 1   Foreign source income exemptions for temporary residents

Part 2   Other amendments

Income Tax Assessment Act 1936

11   Paragraphs 139GB(3)(a) and (b)

Repeal the paragraphs, substitute:

(a) is a temporary resident within the meaning of the Income Tax Assessment Act 1997; or

(b) is not a resident; or