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  • De facto control test



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    A foreign company will be treated as a CFC under the de facto control test if a group of five or fewer Australian entities, either alone or with associates, effectively control the foreign company.

    Example 3
    De facto control test

    If an Australian entity can control the appointment of the directors of a foreign company, the Australian entity will generally be taken to have de facto control of that foreign company.

    Last modified: 05 Dec 2006QC 17522