INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART XI - FOREIGN INVESTMENT FUNDS AND FOREIGN LIFE ASSURANCE POLICIES  

Division 21 - Post-attribution asset disposals  

SECTION 613   REDUCTION OF DISPOSAL CONSIDERATION IF FIF ATTRIBUTED INCOME NOT DISTRIBUTED  

613(2)   [Reference to disposal of asset]  

For the purposes of this section, if the provision referred to in paragraph (1)(a) is in Part IIIA , references in this section to the disposal of an asset are references to the disposal of an asset within the meaning of that Part.