Document ID: chunk:federal_register_of_legislation:C2025C00014:section:23aa:p4
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 23AA (pt 4/4)
Character Range: 92798–93489

in Australia, or carrying on business in Australia, solely for prescribed purposes;
the income shall, for the purposes of this Act, be deemed to have been derived from sources out of Australia.
 (6) Where:
 (a) a person has derived income in respect of service as a civilian accompanying the United States Forces or as a United States employee during a period when the person was in Australia solely for prescribed purposes; and
 (b) the income is not exempt from income tax imposed by Chapter One of Subtitle A of the Internal Revenue Code of 1986 of the United States of America;
the income shall, for the purposes of this Act, be deemed to have been derived from sources out of Australia.