EmailPrint | Income Tax Assessment Act 1936 PART X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES View history reference View history note Hide history note History Pt X inserted by No 5 of 1991. Division 11 - Keeping of records View history reference FORMER SECTION 464 464 KEEPING OF RECORDS - SECTION 459 (Repealed by No 96 of 2004) View history note Hide history note History S 464 inserted by No 5 of 1991.