Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 880.60

Bodies politic of foreign countries and foreign government agencies treated as foreign residents

  (1)   For the purposes of this Act, treat a body politic of a foreign country, or a part of a foreign country:

  (a)   as being a person that is not a resident of Australia; and

  (b)   as being a resident of the foreign country.

  (2)   For the purposes of this Act, treat a * foreign government agency in relation to a foreign country (including a foreign government agency in relation to a part of a foreign country):

  (a)   as being a person that is not a resident of Australia; and

  (b)   as being a resident of the foreign country.


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