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PETROLEUM (TIMOR SEA TREATY) ACT 2003 No. 9, 2003 - SECT 19
Application of new taxation code in relation to individual residents of East Timor
The new taxation code applies only in relation to the 2003-2004 year of income, and all later years of income, for a person if the person is:
(a) an individual; and
(b) a resident of East Timor.
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