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  • Modifications for a non-broad-exemption listed country



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

    End of attention

    The notional assessable income of a CFC includes only amounts that fall into specified categories. All other amounts are treated as notional exempt income.

    The excluded amounts depend on whether the CFC passed or failed the active income test.

    Last modified: 05 Dec 2006QC 17522