INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
CCH Note:
Below is material substituted in s 26AG by No 101 of 2006.
Where, but for this subsection, paragraph 23(r) would apply to exempt from tax an amount of income derived by a taxpayer in respect of a film from sources wholly out of Australia, being an amount that would, but for that paragraph, be included in the assessable income of the taxpayer by the operation of subsection (2) of this section, paragraph 23(r) applies only to so much of the amount as -
(a) is attributable to the exhibition of the film in the country from sources in which the income was derived; and
(b) is not exempt from income tax in the country from sources in which the income was derived.
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