Statute
Section 121EJ — Income Tax Assessment Act 1936: Source of income derived from OB activities
Text of the provision Official document
For the purposes of this Act, income of an OBU that is derived from OB activities of the OBU is taken to be derived from a source in Australia.
Official source: Federal Register of Legislation
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from Australian courts and tribunals with a plain-English summary and legal holding.
Explore case law →