Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 202.20

    An entity satisfies the residency requirement when making a * distribution if:

  (a)   in the case of a company--the company is an Australian resident at that time; and

  (b)   in the case of a * corporate limited partnership--the corporate limited partnership is an Australian resident at that time; and

  (d)   in the case of a * public trading trust--the public trading trust is a resident unit trust for the income year in which that time occurs.