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  • Three control tests

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    A CFC is a non-resident company that satisfies one of three control tests. Whether a company is a resident of a foreign country is determined according to the Australian tax law as modified by double taxation agreements with other countries.

    The three control tests are the:

    • strict control test
    • assumed controller test
    • de facto control test.
    Last modified: 05 Dec 2006QC 17522