INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

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

Division 7 - Calculation of attributable income of CFC  

Subdivision C - Modifications relating to Australian capital gains tax  

SECTION 405   INTERPRETATION  

405(2)   [Expressions used in Subdivision]  

An expression used in this Subdivision and in Part IIIA has the same meaning in this Subdivision as it has in that Part.


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