Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 3A - Convertible notes  

SECTION 82LA   APPLICATION OF DIVISION  

82LA(1)   [Purposes]  

This Division applies only for the purposes of:

(a) calculating an eligible CFC's attributable income for the purposes of Part X ; and

(b) defining convertible note .

82LA(2)   [Similar term]  

A term used in paragraph (1)(a) has the same meaning as it has when used in Part X .