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  • Appendix 2 - Accruals taxation on the change of residence of a CFC from an unlisted country to a listed country or to Australia



    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: 14 Nov 2006QC 18505