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.


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