Income Tax Assessment Act 1936

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

Division 3 - Control interests, attribution interests, attributable taxpayers and attribution percentages  

Subdivision A - Control interests  

SECTION 354   354   CONTROL TRACING INTEREST IN A CFP  

Each partner in a CFP holds a control tracing interest in the CFP equal to 100%.