Document ID: chunk:federal_register_of_legislation:C2017C00082:clause:4_74
Version: federal_register_of_legislation:C2017C00082
Segment Type: clause
Provision Reference: sch 4 cl 74
Character Range: 65350–66063

74  Paragraphs 27(1)(b) and (c)
Repeal the paragraphs, substitute:
 (b) salary or wages paid to an employee:
 (i) who is not a resident of Australia for work done outside Australia (except to the extent that the salary or wages relate to employment covered by a certificate under section 15C); or
 (ii) who is a resident of Norfolk Island for work done in Norfolk Island or outside Australia;
 (c) salary or wages paid by an employer:
 (i) who is not a resident of Australia to an employee who is a resident of Australia for work done outside Australia; or
 (ii) who is a resident of Norfolk Island to an employee who is a resident of Australia for work done in Norfolk Island;

Taxation Administration Act 1953