Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:3_51
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 3 cl 51
Character Range: 512083–512530

51  Paragraph 128B(3)(a)
Repeal the paragraph, substitute:
 (a) income derived by a non-resident that is:
 (i) exempt from income tax because of paragraph 23(jb) of this Act or section 50-5, 50-10, 50-15 or 50-20, item 6.1 or 6.2 of the table in section 50-30, section 50-40 or item 9.1 or 9.2 of the table in section 50‑45 of the Income Tax Assessment Act 1997; and
 (ii) exempt from income tax in the country in which the non-resident resides;