Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 820 - Thin capitalisation rules  

Subdivision 820-H - Control of entities  

Foreign controlled Australian entity

SECTION 820-780  

820-780   What is a foreign controlled Australian entity?  

A foreign controlled Australian entity , in relation to a particular time, is an entity that is any of the following at that time:

(a) a *foreign controlled Australian company;

(b) a *foreign controlled Australian trust;

(c) a *foreign controlled Australian partnership.