INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
(a) the payment is received by an individual who is a resident of Australia; and
(b) the payment is received from a source in a foreign country; and
(c) the payment is not received directly or indirectly from an associate (within the meaning of section 318 ) of the recipient; and
(d) the payment is in connection with:
(i) any wrong or injury; or
(ii) any loss of, or damage to, property; or
that is suffered by the recipient or another individual as a result of:
(iii) any other detriment;
(iv) persecution by the National Socialist regime of Germany during the National Socialist period; or
(v) persecution by any other enemy of the Commonwealth during the Second World War; or
(vi) persecution by an enemy-associated regime during the Second World War; or
(vii) flight from persecution mentioned in subparagraph (iv), (v) or (vi); or
(viii) participation in a resistance movement during the Second World War against forces of the National Socialist regime of Germany; or
23AL(2) Duration of Second World War.
(ix) participation in a resistance movement during the Second World War against forces of any other enemy of the Commonwealth.
(a) the period immediately before the Second World War; and
(b) the period immediately after the Second World War. 23AL(3) Enemy-associated regime.
(a) in alliance with; or
(b) occupied by; or
(c) effectively controlled by; or
(d) under duress from; or
(e) surrounded by;
either or both of the following:
(f) the National Socialist regime of Germany;
(g) any other enemy of the Commonwealth. 23AL(4) Legal personal representative etc.
Subsection (1) applies to a payment received by the legal personal representative of an individual in a corresponding way to the way in which that subsection would have applied if the payment had been received by the individual.23AL(5) [Deceased individuals]
(a) the legal personal representative of a deceased individual; or
(b) the trustee of a trust established by the will of a deceased individual;
in a corresponding way to the way in which that subsection would have applied if:
(c) the individual had not died; and
(d) the payment had been received by the individual.
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