INCOME TAX ASSESSMENT ACT 1936

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

Division 1 - Preliminary  

SECTION 321   321   EACH LISTED COUNTRY AND EACH UNLISTED COUNTRY TO BE TREATED AS A SEPARATE FOREIGN COUNTRY  


For the purposes of the application of section 6AB to this Part, each listed country and each unlisted country is to be treated as a separate foreign country.

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