INCOME TAX ASSESSMENT ACT 1997 - SECT 768.905 Objects

INCOME TAX ASSESSMENT ACT 1997 - SECT 768.905

    The objects of this Subdivision are to:

  (a)   provide * temporary residents with tax relief on most foreign source income and capital gains; and

  (b)   relieve the burdens associated with complying with certain record - keeping obligations and interest withholding tax obligations.