Related Commentary  

730(1)  This section applies in relation to income treated under section 728 as arising to an individual in a tax year (“the deemed income”) if section 809B, 809D or 809E (remittance basis) applies to the individual for that year.

730(2)  For the purposes of this section the deemed income is “foreign” if (and to the corresponding extent that) the income mentioned in section 728(1)(a) would be relevant foreign income if it were the individual's.

730(3)  Treat the foreign deemed income as relevant foreign income of the individual.

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