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).


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