Document ID: chunk:federal_register_of_legislation:C2025C00014:section:317:p11
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 317 (pt 11/12)
Character Range: 1846265–1848931

time the income was derived;
 (b) a lease where any or all of the rent was paid or given by an associate of the company;
 (c) a lease of land, except where the following conditions are satisfied:
 (i) the land is situated in a listed country or in an unlisted country;
 (ii) at all times during the period when the income accrued, the company was a resident of that country;
 (d) a lease of land where the following conditions are satisfied:
 (i) the land is situated in a listed country or in an unlisted country;
 (ii) at all times during the period when the income accrued, the company was a resident of that country;
 (iii) it is not the case that a substantial part of the income is attributable to the provision of labour‑intensive property management services in connection with the land, being services provided by directors or employees of the company;
 (e) a lease of either of the following:
 (i) a ship;
 (ii) an aircraft;
  except where a substantial part of the income is attributable to the provision by the directors or employees of the company of any of the following in relation to the ship or aircraft concerned:
 (iii) operating crew services;
 (iv) maintenance services;
 (v) management services;
 (f) a lease of either of the following:
 (i) a cargo container designed or intended for use on ships or aircraft as part of a containerised cargo handling system;
 (ii) plant or equipment designed or intended for use on board ships;
  except where a substantial part of the income is attributable to the provision by the directors or employees of the company of either of the following in relation to the container, plant or equipment concerned:
 (iii) maintenance services;
 (iv) management services.
tainted royalty income, in relation to a company, means royalties derived by the company except where all of the following conditions are satisfied:
 (a) the royalties are derived in the course of a business carried on by the company;
 (b) at the time the royalties were derived, the entity liable to pay the royalties was not an associate of the company;
 (c) either of the following subparagraphs applies:
 (i) the matter or thing in respect of which the royalty is consideration originated with the company;
 (ii) the company has substantially developed, altered or improved that matter or thing with the result that its market value was substantially enhanced.
tainted sales income has the meaning given by section 447.
tainted services income has the meaning given by section 448.
tax accounting period, in relation to an entity, in relation to a foreign tax imposed by a tax law of a listed country, means the accounting period used by the