• Broad-exemption listed country

    Attention

    Warning:

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

    End of attention

    A country listed in the Income Tax Regulations as a broad-exemption country. The list of broad-exemption countries will be used for the purposes of exemptions from accruals taxation under the CFC and transferor trust measures. These countries are also treated as listed for the purposes of concessions under the Foreign Tax Credit System.

    Last modified: 05 Dec 2006QC 17522