Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p18
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 18/18)
Character Range: 7518212–7519733

Investment manager regime

Subdivision 842‑B—Some items of Australian source income of foreign residents that are exempt from income tax

Guide to Subdivision 842‑B

842‑100  What this Subdivision is about
      If you are a foreign resident, some of the income you derive while in Australia, or from Australian sources, may be exempt income.

Table of sections
842‑105 Amounts of Australian source ordinary income and statutory income that are exempt

842‑105  Amounts of Australian source ordinary income and statutory income that are exempt
  The amounts of *ordinary income and *statutory income covered by the table are exempt from income tax. In some cases, the exemption is subject to exceptions or special conditions, or both.
Note 1: Ordinary and statutory income that is exempt from income tax is called exempt income: see section 6‑20. The note to subsection 6‑15(2) describes some of the other consequences of it being exempt income.
Note 2: Even if an exempt payment is made to you, the Commissioner can still require you to lodge an income tax return or information under section 161 of the Income Tax Assessment Act 1936.

Exempt amounts
Item            If you are:                                                                                                                                               the following amounts are exempt from income tax:                                                                                                  subject to these exceptions and special conditions: