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 407
407
CERTAIN PROVISIONS OF THIS SUBDIVISION TO BE TREATED AS PROVISIONS OF PART IIIA
For the purposes of the application of Part IIIA in calculating the attributable income of the eligible CFC, where the expression ``provision of this Part'' or ``provisions of this Part'' is used in that Part, the expression is taken to include a reference to any of the provisions of this Subdivision.
For the purposes of the application of Part IIIA in calculating the attributable income of the eligible CFC, where the expression ``provision of this Part'' or ``provisions of this Part'' is used in that Part, the expression is taken to include a reference to any of the provisions of this Subdivision.
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