INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART XI - FOREIGN INVESTMENT FUNDS AND FOREIGN LIFE ASSURANCE POLICIES  

Division 18 - How to determine whether Foreign Investment Fund income accrued to a taxpayer from a FIF or a FLP  

Subdivision C - Deemed rate of return method for FIFs  

SECTION 546  

546   IF RELEVANT PERIOD STARTS ON 1 JANUARY 1993  
If the interests in the group were acquired before the start of the relevant period and that period starts on 1 January 1993, the value of the interests on the relevant day is to be determined in accordance with section 547 , 548 or 549 , as the case requires.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.