Income Tax Assessment Act 1936

PART X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES  

Division 2 - Types of entity  

Subdivision B - Controlled foreign entities (CFEs)  

SECTION 341  

341   CONTROLLED FOREIGN PARTNERSHIP (CFP)  


A partnership is a CFP at a particular time if:


(a) the partnership is not an Australian partnership at that time; and


(b) at least one of the partners is a CFE at that time.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.