INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

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

Division 7 - Calculation of attributable income of CFC  

Subdivision D - Modifications relating to losses  

SECTION 427   427   CERTAIN PROVISIONS TO BE DISREGARDED  



(a) paragraph 23(q) of this Act;

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