Commonwealth Consolidated Acts Commonwealth Consolidated ActsThe tables in sections 208 - 115, 208 - 120, 208 - 130 and 208 - 145 are relevant for the purposes of subsection 205 - 25(1).
Note 1: Subsection 205 - 25(1) sets out the residency requirement for an income year in which, or in relation to which, an event specified in one of the tables occurs.
Note 2: Section 207 - 75 sets out the residency requirement that must be satisfied by the entity receiving a distribution when the distribution is made.