INCOME TAX ASSESSMENT ACT 1936

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

Division 2 - Types of entity  

Subdivision B - Controlled foreign entities (CFEs)  

SECTION 339   339   CONTROLLED FOREIGN ENTITY (CFE)  

Each of the following is a CFE (or controlled foreign entity):

(a) a CFC (or controlled foreign company);

(b) a CFP (or controlled foreign partnership);

(c) a CFT (or controlled foreign trust).