• Working out your attribution percentage

    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

    Your attribution percentage in a CFC is the sum of your:

    • direct attribution interest in the CFC, and
    • indirect attribution interests in the CFC.

    The interests of your associates are not included.

    Last modified: 05 Dec 2006QC 18000