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Foreign income return form guide 2003-04

 
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Warning: This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

Section 9 - How much is included in assessable income?

You need to work out how much of the attributable income of the CFC to include in your assessable income. Multiply your attribution percentage in the CFC at the end of the statutory accounting period by the attributable income of the CFC. Include the result in your assessable income.

Sections within Chapter 1: Attribution of the current year profit of a controlled foreign company

Last Modified: Tuesday, 5 December 2006
 
Table of contents
About this document
Introduction
How to use this guide
Chapter 1: Attribution of the current year profit of a controlled foreign company
Chapter 2 - Transferor trust and related measures
Chapter 3 - Taxation of foreign dividends and branch profits and the foreign tax credit system
Chapter 4
Chapter 5: Consolidation (consolidated income tax treatment for groups of entities)
Appendix 1 - Foreign income regulations
Appendix 2 - Abbreviations and glossary of terms
Appendix 3 - Accruals taxation on the change of residence of a CFC from an unlisted country to a listed country or to Australia
Appendix 4 - Summaries and worksheets
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