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Income Tax Assessment Amendment (Foreign Investment) Act 1992 (190 of 1992)
- Front Matter
- 1 Short title etc.
- 2 Commencement
- 3 Foreign income and foreign tax
- 4 Grossing-up of foreign income
- 5 After section 23AJ of the Principal Act the following section is inserted
- 6 After section 26C of the Principal Act the following section is inserted
- 7 Value at end of year of income
- 8 General domestic losses of post-1989 years of income
- 9 General domestic losses of pre-1990 years of income
- 10 Interpretation
- 11 After section 96
- 12 Payment of interest by taxpayer on distributions from certain non-resident trust estates
- 13 Interpretation
- 14 Passive income
- 15 After section 160AFCD of the Principal Act the following sections are inserted
- 16 Return of capital on investment in trust
- 17 Attribution credit
- 18 Attributed tax account credit
- 19 Exempting receipt of a section 6 resident company
- 20 Basic assumptions
- 21 Additional assumption for unlisted country CFC
- 22 Additional assumption for listed country CFC
- 23 Certain provisions to be disregarded in calculating attributable income
- 24 Modifications of net income of partnerships and trusts
- 25 Additional notional exempt income-unlisted or listed country CFC
- 26 After section 431 of the Principal Act the following Subdivision is inserted in Division 7 of Part X
- 27 After Part X of the Principal Act the following Part is inserted
- 28 The Principal Act is amended by adding at the end of the following Schedules
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