Document ID: chunk:federal_register_of_legislation:C2005C00443:clause:2_23ah:p4
Version: federal_register_of_legislation:C2005C00443
Segment Type: clause
Provision Reference: sch 2 cl 23AH (pt 4/4)
Character Range: 46077–46940

in Part X.

eligible designated concession income has the same meaning as in Part X.

foreign income includes an amount that:
 (a) apart from this section, would be included in assessable income under a provision of this Act other than Part 3‑1 or 3‑3 of the Income Tax Assessment Act 1997 (CGT); and
 (b) is derived from sources in a listed country or unlisted country.

listed country has the same meaning as in Part X.

permanent establishment, or PE, in relation to a listed country or unlisted country:
 (a) if there is a double tax agreement in relation to that country—has the same meaning as in the double tax agreement; or
 (b) in any other case—has the meaning given by subsection 6(1).

statutory accounting period has the same meaning as in Part X.

tainted asset has the same meaning as in Part X.

unlisted country has the same meaning as in Part X.