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  • Impact on the active income test



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

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    The Tax Office can make adjustments reflecting arm's length values to amounts used in determining whether a CFC has passed the active income test. An adjustment can be made if, in working out the attributable income of a CFC, the Tax Office would make a transfer pricing adjustment in relation to the acquisition or supply of property by the CFC.

    Last modified: 05 Dec 2006QC 17522