Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)
Schedule 2 Consequential amendments relating to Schedule 1 repeals etc.
Part 1 Amendments: general
Income Tax Assessment Act 1936
400 Paragraphs 160AGA(1)(a) and (b)
Repeal the paragraphs, substitute:
(a) a non-resident taxpayer derives an amount from sources outside Australia; and
(b) the amount or a part of the amount (which amount or part is the eligible amount ) is included in the taxpayer's assessable income of a year of income under subsection 26AG(2); and