Income Tax Assessment Act 1936

47A

Amended by:

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Taxation Laws Amendment (Foreign Income) Act 1990 (assent 8/01/1991)

Explanatory Memorandum - REPS

9

Commenced	Action	Note
08/01/1991	Insert	Inserted definition of "CFC"
08/01/1991	Insert	Inserted definition of "arrangement"
08/01/1991	Insert	Inserted definition of "associate"
08/01/1991	Insert	Inserted definition of "associated entity"
08/01/1991	Insert	Inserted definition of "distribution benefit"
08/01/1991	Insert	Inserted definition of "eligible equity interest"
08/01/1991	Insert	Inserted definition of "entity"
08/01/1991	Insert	Inserted definition of "loan"
08/01/1991	Insert	Inserted definition of "property"
08/01/1991	Insert	Inserted definition of "services"
08/01/1991	Insert	Inserted definition of "statutory accounting period"
08/01/1991	Insert	Inserted definition of "transfer"