Income Tax Assessment Act 1936


Division 1 - Preliminary  



In this Part:

broad-exemption listed country
(Repealed by No 96 of 2004)

limited-exemption listed country
(Repealed by No 96 of 2004)

listed country
means a foreign country, or a part of a foreign country, that is declared by the regulations to be a listed country for the purposes of this Part.

non-broad exemption listed country
(Repealed by No 96 of 2004)

section 404 country
(Repealed by No 110 of 2014)

unlisted country

(a) a foreign country that does not (either in whole or in part) consist of a listed country or listed countries; or

(b) if one or more parts of a foreign country are listed countries - the remainder of that foreign country.

Subject to this section, for the purposes of this section, if, apart from this section:

(a) a colony, overseas territory or protectorate of a foreign country; or

(b) an overseas territory for the international relations of which a foreign country is responsible;

is not a foreign country in its own right, the colony, territory or protectorate is taken to be a foreign country in its own right.

Subject to subsection (4), for the purposes of this section, if, apart from this subsection and subsection (4), there are 2 or more foreign countries with a common income tax system, those countries are to be treated as the same country.

For the purposes of this section, if, apart from this subsection, one or more parts of a particular foreign country are excluded (either expressly or by implication) from the operation of a double tax agreement in force in relation to the foreign country, the part or parts so excluded are to be taken to constitute a separate foreign country.


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