Income Tax Assessment Act 1936
PART X
-
ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES
(Repealed by No 48 of 1991)
Division 7
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Calculation of attributable income of CFC
Subdivision C
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Modifications relating to Australian capital gains tax
FORMER SECTION 420
420
MODIFIED APPLICATION OF SECTION 160ZZOA (TRANSFER OF ASSET FROM SUBSIDIARY TO HOLDING COMPANY FOR NO CONSIDERATION)
(Repealed by No 48 of 1991)
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