Foreign company

A foreign company is a company that is not resident in Australia, according to the definition of a 'resident of Australia' in subsection 6(1) of the ITAA 1936 and the residency provisions of any relevant double taxation agreement.


The second requirement in respect of the relevant double taxation agreement does not apply for the purpose of subdivision 768-G of the ITAA 1997.

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    Last modified: 21 Feb 2012QC 25356