Attribution on change of residence



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

End of attention

If you were an attributable taxpayer of a CFC resident in an unlisted country and the CFC changed its residence to a listed country or to Australia while you were an attributable taxpayer, you may be subject to attribution on your share of the accumulated profits of the CFC.

Last modified: 05 Dec 2006QC 18000