Document ID: chunk:federal_register_of_legislation:F2022C01160:reg:5a
Version: federal_register_of_legislation:F2022C01160
Segment Type: reg
Provision Reference: reg 5A
Character Range: 29212–29936

5A                       (a) Paragraph (f) of item 1; or                         The sum of the amounts of assessable income from sources other than an Australian source (within the meaning of the Income Tax Assessment Act 1997) of the following for the assessment year is $200,000 or more:
                         (b) paragraph (e) of item 2; or                         (a) the assessed entity;
                         (c) paragraph (d) of item 3                             (b) an affiliate (within the meaning of that Act) of the assessed entity;
                                                                                 (c) an entity that is connected with (within the meaning of that Act) the assessed entity.