Legislation

ITAA 1997 s 6CA(3) deems that income to have been derived from a source in Australia for, in the present context, the purposes of section 6-5 and 6-10

ATO documents that consider ITAA 1997 s 6CA(3) deems that income to have been derived from a source in Australia for, in the present context, the purposes of section 6-5 and 6-10

1 document

TR 2020/5currentTR · 2020

Income tax: application of section 6CA of the Income Tax Assessment Act 1936 and Australia's tax treaties and the payer's withholding obligations