Section 5: Derivation of income

5. Derivation of income (1) Income shall be deemed to be derived by a person where— (a) the income was derived from Mauritius, whether the person was resident in Mauritius or elsewhere; or [Issue 9] I5 – 16 Revised Laws of Mauritius (b) the income was derived at a time when the person was resident in Mauritius, whether the income was derived from Mauritius or elsewhere. (2) Subject to this Act, income shall be deemed to be derived by a person when— (a) it has been earned or has accrued; or (b) it has been dealt with in his interest or on his behalf, whether or not it has become due or receivable. (3) Income derived by an individual from outside Mauritius shall be deemed to be derived by the individual when— (a) it is received in Mauritius by him or on his behalf; or (b) it is dealt with in Mauritius in his interest or on his behalf. [S. 5 amended by s. 17 (c) of Act 17 of 2007 w.e.f. 1 July 2007.]