Income Tax Assessment Act 1936

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

Division 2 - Types of entity  

Subdivision A - 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.