• B Attributed foreign income – section 404 country

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    Show at B the amount of attributed income from controlled foreign entities in section 404 countries.

    Section 404 countries are listed in Part 2 of Schedule 10 to the ITR 1936.

    Show also at B the amount of income attributed from a transferor trust if the entire income and profits of the trust are subject to tax in a section 404 country.

    Last modified: 05 Nov 2014QC 40267