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  • Appendix 3 - Accruals taxation on the change of residence of a CFC from an unlisted country to a listed country or to Australia

    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

    The attributable taxpayers in relation to a CFC are taxed under section 457 on the amount that relates to the period until the change of residence. Non-portfolio dividends received by the CFC during the period are not included.

    Last modified: 05 Dec 2006QC 18000