INCOME TAX ASSESSMENT ACT 1936

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

Division 4 - Attribution accounts  

SECTION 364   364   ATTRIBUTION ACCOUNT PERCENTAGE  


The attribution account percentage of a taxpayer in relation to an entity is the sum of the taxpayer's direct attribution account interest and indirect attribution account interest or interests in the entity.

View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.