Legislation

ITAA 1997 s 86-15(1) amount is included in assessable income of an individual on a basis other than having an Australian source for the purposes of paragraph 6-10(5)(b)

ATO documents that consider ITAA 1997 s 86-15(1) amount is included in assessable income of an individual on a basis other than having an Australian source for the purposes of paragraph 6-10(5)(b)

1 document

ATO ID 2005/144 (Withdrawn)withdrawnATO ID · 2005

Assessable income: personal services income attributed to a non-resident under Part 2-42 of the ITAA 1997 - no double tax agreement applies