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  • Elections to be made by the taxpayer



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

    End of attention

    You can make most elections on behalf of a CFC in working out its attributable income. You must make the elections when you lodge your tax return. The Tax Office may extend the time for making the elections.

    Last modified: 05 Dec 2006QC 17522