Document ID: chunk:federal_register_of_legislation:C2025C00014:section:23aa:p3
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 23AA (pt 3/4)
Character Range: 90436–93036

in Australia solely for those purposes, by reason of anything undertaken or done by him or her in connexion with an undertaking in Australia of the Government of the United States of America, other than an approved project, agreed upon between the Government of the Commonwealth and the Government of the United States of America.
 (3) Where a person:
 (a) has been in Australia, or has carried on business in Australia, solely for prescribed purposes during a period when the person was a foreign contractor or foreign employee;
 (b) has been in Australia solely for prescribed purposes during a period when the person was a member of the United States Forces, a civilian accompanying the United States Forces or a United States employee; or
 (c) has been in Australia during a period when the person was a dependant of such a contractor, employee, member or civilian who was in Australia solely for prescribed purposes;
that person shall, for the purposes of the provisions of this Act other than Subdivision A of Division 17, be deemed not to have been a resident of Australia during that period, and the presence of that person in Australia during that period shall be disregarded in determining, for the purposes of those provisions, whether the person was a resident of Australia at any other time.
 (4) Subsection (3) does not apply in respect of, or of a part of, a period when a person was, or was a dependant of, a foreign contractor, a foreign employee, a civilian accompanying the United States Forces or a United States employee if the person:
 (a) being a company—was not a domestic corporation for the purposes of the law of the United States of America relating to income tax; or
 (b) not being a company—was not a resident of the United States of America for the purposes of that law or a citizen of the United States of America;
during that period or that part of that period, as the case may be.
 (5) Where:
 (a) a foreign contractor or a foreign employee has derived income wholly and exclusively from, or from employment in connexion with, the performance in Australia of a prescribed contract;
 (b) the income is not exempt from income tax imposed by Chapter One of Subtitle A of the Internal Revenue Code of 1986 of the United States of America; and
 (c) the foreign contractor or foreign employee was, at the time the income was derived, in Australia, or carrying on business in Australia, solely for prescribed purposes;
the income shall, for the purposes of this Act, be deemed to have been derived from sources out of Australia.
 (6) Where:
 (a) a person has derived income