INCOME TAX ASSESSMENT ACT 1997 - SECT 960.500 What this Subdivision is about
INCOME TAX ASSESSMENT ACT 1997 - SECT 960.500
What this Subdivision is aboutThis Subdivision includes rules about the meaning of Australia when used in a geographical sense.
The ordinary meaning of Australia includes each State and internal Territory of Australia and their internal waters and any islands that are part of those State and Territories.
This Subdivision extends the ordinary meaning of Australia to include each external Territory of Australia (other than the Australian Antarctic Territory) and certain offshore areas and certain offshore installations.
960 - 505 Meaning of Australia