Document ID: chunk:federal_register_of_legislation:C2025C00014:section:79a:p3
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 79A (pt 3/5)
Character Range: 466636–469052

for a period of not more than one‑half of the year of income, being a period that included the first day of the year of income;
 (ii) the taxpayer had his or her usual place of residence in the relevant area, in a relevant preceding year of income, for a period of not more than one‑half of that relevant preceding year of income;
 (iii) for the purposes of this section, the taxpayer was not a resident of the relevant area in that relevant preceding year of income;
 (iv) the sum of:
 (A) the number of days in the period mentioned in subparagraph (i); and
 (B) the number of days in the period mentioned in subparagraph (ii), other than days included in a period to which subsection 23AB(8) or 79B(3) applied in relation to the taxpayer in relation to that relevant preceding year of income;
  exceeds 182;
 (v) the taxpayer had his or her usual place of residence in the relevant area continuously from the commencement of the period mentioned in subparagraph (ii) until the end of the period mentioned in subparagraph (i).
 (3C) In subsection (3B), a reference to a taxpayer having his or her usual place of residence in a particular area in a year of income for a period of more than, or not more than, one‑half of the year of income is a reference to the taxpayer:
 (a) having his or her usual place of residence in that area in the year of income for one period of more than, or not more than, as the case may be, one‑half of the year of income; or
 (b) having his or her usual place of residence in that area in the year of income for 2 or more periods the aggregate of the lengths of which is more than, or not more than, as the case may be, one‑half of the year of income.
 (3D) For the purposes of this section:
 (a) the special area within Zone A or Zone B is constituted by:
 (i) the points in that Zone that were not, as at 1 November 1981, situated at a distance of 250 kilometres or less by the shortest practicable surface route, from the centre point of the nearest urban centre (whether or not within that Zone) with a census population of not less than 2,500; and
 (ii) the points in that Zone that were within the special area in that Zone for the purposes of this section as in force immediately before the commencement of the Income Tax Assessment Amendment Act (No. 4) 1984; and
 (b) the distance, by the shortest practicable surface route, between a point in Zone A or Zone B and the centre