Income Tax Regulations 1936 (Repealed)

PART 8A - FOREIGN INCOME  

Division 2 - Controlled foreign companies  

REGULATION 152F  

152F   ACCRUALS TAX LAWS  
For the purposes of the definition of " accruals tax law " in section 317 of the Act, each of the following laws of a broad-exemption listed country is declared to be an accruals tax law:

(a) sections 90 to 95 (inclusive) of the Income Tax Act of Canada;

(b) article 209B of the General Tax Code of France;

(c) sections 7 to 14 (inclusive) of the Foreign Tax Act of the Federal Republic of Germany;

(d) articles 40-4 to 40-6 (inclusive) and 66-6 to 66-9 (inclusive) of the Special Taxation Measures Law of Japan;

(e) sections CQ 1 to CQ 3 (inclusive) and sections EX 1 to EX 27 (inclusive) of the Income Tax Act 2007 of New Zealand;

(f) Part 9A of the Taxation (International and Other Provisions) Act 2010 of the United Kingdom;

(g) Chapter 3A of Part 2 of the Corporation Tax Act 2009 of the United Kingdom;

(h) subpart F of Part III of subchapter N of Chapter 1 of the Internal Revenue Code of the United States of America.