Section 4 - What types of attribution can apply?



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

End of attention

Sections 1 and 2 asked the following questions:

  • is the foreign company a CFC?
  • are you an attributable taxpayer?

If the answer to both of these questions is yes, the next step is to determine whether you must include an amount in your assessable income.

Last modified: 05 Dec 2006QC 18000