INCOME TAX ASSESSMENT ACT 1997 - SECT 295.185 Exception--temporary residents

INCOME TAX ASSESSMENT ACT 1997 - SECT 295.185

    Item   2 of the table in section   295 - 160 does not include a contribution in the assessable income of an entity if the individual (for whom it was made) is a * temporary resident at the end of the income year to which the contribution relates.