Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 24K

                   For the purposes of this Division, income derived from an office or employment shall be deemed to be derived from a source in a prescribed Territory:

                     (a)  if, and only if, the duties of that office or employment are wholly or mainly performed in a prescribed Territory; and

                     (b)  to such extent only as the Commissioner considers reasonable remuneration for the performance of those duties.