INCOME TAX ASSESSMENT ACT 1997 - SECT 208.150 Residency requirement

INCOME TAX ASSESSMENT ACT 1997 - SECT 208.150

    The tables in sections   208 - 115, 208 - 120, 208 - 130 and 208 - 145 are relevant for the purposes of subsection   205 - 25(1).

Note 1:   Subsection   205 - 25(1) sets out the residency requirement for an income year in which, or in relation to which, an event specified in one of the tables occurs.

Note 2:   Section   207 - 75 sets out the residency requirement that must be satisfied by the entity receiving a distribution when the distribution is made.