INCOME TAX ASSESSMENT ACT 1936

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

Division 1 - Preliminary  

SECTION 331   331   COMPANY DEEMED TO BE TREATED AS A RESIDENT OF A LISTED COUNTRY OR AN UNLISTED COUNTRY FOR THE PURPOSES OF THE TAX LAW OF THAT COUNTRY  


If the tax law of a listed country or an unlisted country adopts some criterion other than treatment as a resident as the criterion for applying a worldwide source tax base to a company, then, sections 332 , 332A and 333 have effect, in relation to that tax law, as if that criterion were the same as treatment as a resident of the listed country or the unlisted country for the purposes of that tax law.

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