Income Tax Assessment Act 1936
The object of this Part is to provide for certain amounts to be included in a taxpayer's assessable income (Division 9 ) in respect of:
(a) the attributable income of a CFC (section 456 ); and
(b) certain changes of residence by a CFC (section 457 ).
(c) (Repealed by No 96 of 2004)
(a) interpretation (Division 1 );
(b) types of entities (Division 2 );
(c) control interests, attribution interests, attributable taxpayers and attribution percentages (Division 3 );
(d) attribution accounts (Division 4 );
(e) (Repealed by No 143 of 2007 )
(f) (Repealed by No 96 of 2004)
(g) the calculation of attributable income of a CFC (Division 7 );
(h) the active income test (Division 8 );
(j) post-attribution asset disposals (Division 10 );
(k) the keeping of records (Division 11 ).
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