Document ID: chunk:federal_register_of_legislation:C2025C00014:section:6:p15
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 6 (pt 15/19)
Character Range: 41944–44618

Australia, continuously or intermittently, during more than one‑half of the year of income, unless the Commissioner is satisfied that the person's usual place of abode is outside Australia and that the person does not intend to take up residence in Australia; or
 (iii) who is:
 (A) a member of the superannuation scheme established by deed under the Superannuation Act 1990; or
 (B) an eligible employee for the purposes of the Superannuation Act 1976; or
 (C) the spouse, or a child under 16, of a person covered by sub‑subparagraph (A) or (B); and
 (b) a company which is incorporated in Australia, or which, not being incorporated in Australia, carries on business in Australia, and has either its central management and control in Australia, or its voting power controlled by shareholders who are residents of Australia.
resident trust for CGT purposes has the same meaning as in the Income Tax Assessment Act 1997.
return on a debt interest or equity interest has the same meaning as in the Income Tax Assessment Act 1997.
return of income means a return of income, or of profits or gains of a capital nature, or of both income and such profits or gains.
royalty or royalties includes any amount paid or credited, however described or computed, and whether the payment or credit is periodical or not, to the extent to which it is paid or credited, as the case may be, as consideration for:
 (a) the use of, or the right to use, any copyright, patent, design or model, plan, secret formula or process, trade mark, or other like property or right;
 (b) the use of, or the right to use, any industrial, commercial or scientific equipment;
 (c) the supply of scientific, technical, industrial or commercial knowledge or information;
 (d) the supply of any assistance that is ancillary and subsidiary to, and is furnished as a means of enabling the application or enjoyment of, any such property or right as is mentioned in paragraph (a), any such equipment as is mentioned in paragraph (b) or any such knowledge or information as is mentioned in paragraph (c);
 (da) the reception of, or the right to receive, visual images or sounds, or both, transmitted to the public by:
 (i) satellite; or
 (ii) cable, optic fibre or similar technology;
 (db) the use in connection with television broadcasting or radio broadcasting, or the right to use in connection with television broadcasting or radio broadcasting, visual images or sounds, or both, transmitted by:
 (i) satellite; or
 (ii) cable, optic fibre or similar technology;
 (dc) the use of, or the right to use, some or all of the part of the spectrum (within the meaning of the Radiocommunications Act 1992) specified in