Income Tax Assessment Act 1936
PART X
-
ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES
In calculating the attributable income of the eligible CFC, the International Tax Agreements Act 1953 is to be disregarded, except for the purpose of references in this Act to that Act.
Division 7
-
Calculation of attributable income of CFC
Subdivision B
-
General modifications of Australian tax law
SECTION 388
388
DOUBLE TAX AGREEMENTS TO BE DISREGARDED
In calculating the attributable income of the eligible CFC, the International Tax Agreements Act 1953 is to be disregarded, except for the purpose of references in this Act to that Act.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.