Treasury Laws Amendment (International Tax Agreements) Act 2019 (107 of 2019)

Schedule 2   Source rules

Income Tax Assessment Act 1997

2   Subsection 995-1(1) (definition of Australian source)

Omit "*ordinary income or *statutory income has an Australian source if, and only if,", substitute "without limiting when *ordinary income or *statutory income has an Australian source , it has an Australian source if".