Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 320

  (1)   In this Part:

"listed country" means a foreign country, or a part of a foreign country, that is declared by the regulations to be a listed country for the purposes of this Part.

"unlisted country" means:

  (a)   a foreign country that does not (either in whole or in part) consist of a listed country or listed countries; or

  (b)   if one or more parts of a foreign country are listed countries--the remainder of that foreign country.

  (2)   Subject to this section, for the purposes of this section, if, apart from this section:

  (a)   a colony, overseas territory or protectorate of a foreign country; or

  (b)   an overseas territory for the international relations of which a foreign country is responsible;

is not a foreign country in its own right, the colony, territory or protectorate is taken to be a foreign country in its own right.

  (3)   Subject to subsection   (4), for the purposes of this section, if, apart from this subsection and subsection   (4), there are 2 or more foreign countries with a common income tax system, those countries are to be treated as the same country.

  (4)   For the purposes of this section, if, apart from this subsection, one or more parts of a particular foreign country are excluded (either expressly or by implication) from the operation of a double tax agreement in force in relation to the foreign country, the part or parts so excluded are to be taken to constitute a separate foreign country.