Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 24C

                   A reference in this Division to a Territory resident is a reference to a person, not being a company, who:

                     (a)  resides, and has his ordinary place of residence, in a prescribed Territory; and

                     (b)  would not, but for the operation of subsection 7A(2), be treated as a resident of Australia.