Document ID: chunk:federal_register_of_legislation:C2011C00702:clause:2_188
Version: federal_register_of_legislation:C2011C00702
Segment Type: clause
Provision Reference: sch 2 cl 188
Character Range: 54809–55416

188  Subsection 26AG(8)
Repeal the subsection, substitute:

 (8) If:
 (a) a non‑resident taxpayer derives, from sources outside Australia, income in respect of a film; and
 (b) but for this subsection, subsection (2) would include the amount in the taxpayer's assessable income of a year of income;
that subsection does not include in the taxpayer's assessable income so much of the amount as:
 (c) is attributable to the exhibition of the film in the country from sources in which the income was derived; and
 (d) is not exempt from income tax in the country from sources in which the income was derived.