Income Tax Regulations 1936 (Repealed)

PART 8A - FOREIGN INCOME  

Division 2 - Controlled foreign companies  

REGULATION 152G  

152G   STATE FOREIGN TAXES THAT ARE TREATED AS FEDERAL FOREIGN TAXES  
For the purposes of Part X of the Act, a foreign tax imposed in Switzerland that is a cantonal tax on income referred to in paragraph 3(b) of Article 2 of the Swiss convention within the meaning of the International Tax Agreements Act 1953 is to be treated as if it were an additional federal foreign tax of Switzerland.