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 341   341   CONTROLLED FOREIGN PARTNERSHIP (CFP)  

A partnership is a CFP at a particular time if:

(a) the partnership is not an Australian partnership at that time; and

(b) at least one of the partners is a CFE at that time.