Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:6_6ad:p2
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 6 cl 6AD (pt 2/2)
Character Range: 177827–178816

Tax Assessment Act 1997 applies.

 (4) A taxpayer is ineligible to be a SPOR taxpayer for a year of income if any of the following circumstances exist in relation to the taxpayer for that year of income:
 (a) the taxpayer is not a resident of Australia for the whole of that year of income;
 (b) the taxpayer is entitled to a credit under Division 18 or 18A of Part III;
 (c) an amount of expenditure incurred to an associate (as defined by subsection 318(1)) was deducted from the taxpayer's assessable income in the Commissioner's determination of the amount of the taxpayer's taxable income (if any);
 (d) the taxpayer derived income from an associate (as defined by subsection 318(1));
 (e) the taxpayer added up a capital gain or capital loss made during that year of income under step 1 of the method statement in subsection 102‑5(1) or 102‑10(1) of the Income Tax Assessment Act 1997;
 (f) the taxpayer derived an amount of income that is exempt from tax under section 23AF or 23AG.