Income Tax Assessment Act 1936
PART X
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ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES
For the purposes of this Part, each of the following is an Australian entity:
(a) an Australian partnership;
(b) an Australian trust;
(c) an entity (other than a partnership or trust) that is a Part X Australian resident.
Division 2
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Types of entity
Subdivision A
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Australian entities
SECTION 336
336
AUSTRALIAN ENTITY
For the purposes of this Part, each of the following is an Australian entity:
(a) an Australian partnership;
(b) an Australian trust;
(c) an entity (other than a partnership or trust) that is a Part X Australian resident.
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