Income Tax Regulations 1936 [ Repealed]

PART 8A - FOREIGN INCOME  

Division 2 - Controlled foreign companies  

REGULATION 152C   152C   LISTED COUNTRIES  
For the definition of listed country in subsection 320(1) of the Act, a foreign country or a part of a foreign country listed in Schedule 10 is declared to be a listed country for the purposes of Part X of the Act.

152C(2)  
(Repealed by SLI No 39 of 2015)




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