INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART X
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ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES
Division 7
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Calculation of attributable income of CFC
Subdivision C
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Modifications relating to Australian capital gains tax
SECTION 405
INTERPRETATION
405(2)
[Expressions used in Subdivision]
CCH Note:
Below is material repealed as inoperative in s 405 by No 101 of 2006.
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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