Document ID: chunk:federal_register_of_legislation:C2025C00014:section:6ca
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 6CA
Character Range: 68976–70543

6CA  Source of natural resource income derived by a non‑resident
 (1) In this section:
double tax agreement means an agreement within the meaning of the International Tax Agreements Act 1953.
natural resource income means income that:
 (a) is derived by a non‑resident; and
 (b) is calculated, in whole or in part, by reference to the value or quantity of natural resources produced, recovered or produced and recovered, in Australia after 7 April 1986;
but does not include:
 (c) income that consists of royalty; or
 (d) income where:
 (i) on 7 April 1986, the non‑resident had a continuing entitlement to receive the income;
 (ii) the income was derived by the non‑resident pursuant to that continuing entitlement;
 (iii) the non‑resident was, at 5 o'clock in the afternoon, by standard time in the Australian Capital Territory on 7 April 1986, a resident, within the meaning of a double tax agreement, of a foreign country in respect of which the double tax agreement was in force;
 (iv) before 8 April 1986, the Commissioner had given a statement in writing to the effect that income tax would be levied on 50% of income included in a specified class of income; and
 (v) the income is included in that class of income.
 (2) For the purposes of Divisions 5 and 6 of Part III, natural resource income shall be deemed to be attributable to sources in Australia.
 (3) For the purposes of section 255 of this Act and sections 6‑5 and 6‑10 of the Income Tax Assessment Act 1997, natural resource income shall be deemed to have been derived from a source in Australia.