REMITTANCE BASIS RESTRICTED TO NON-DOMS

Related Commentary  

1  Chapter A1 of Part 14 of ITA 2007 (remittance basis) is amended as follows.

2  [Amends ITA 2007, s. 809A.]

3  [Amends ITA 2007, s. 809B(1)(b) and omits (2).]

4  [Amends ITA 2007, s. 809D(1)(b) and (1A).]

5  [Amends ITA 2007, s. 809E(1)(b).]

TREATMENT OF RELEVANT FOREIGN EARNINGS

6  ITEPA 2003 is amended as follows.

7(1)  [Substitutes ITEPA 2003, s. 22(1)(b).]

7(2)  [Amends heading to and heading before ITEPA 2003, s. 22.]

8  [Substitutes ITEPA 2003, s. 23(2)(aa).]

9(1)  [Amends ITEPA 2003, s. 26(1).]

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