Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 2) 1991No. 100, 1991 - SECT 74

74. Section 251S of the Principal Act is amended by adding at the end the
following subsection:

"(4) In determining for the purposes of paragraph (1) (a) or (b) whether, in
relation to the 1991-92 year of income or any subsequent year of income, a
person was a resident of Australia otherwise than by virtue of subsection 7A
(2), that subsection is to be applied as if the reference in that subsection
to the Territory of Cocos (Keeling) Islands were omitted.".