TD 92/109A - Addendum
Income tax: foreign income: does a controlled foreign company (CFC) which conducts its business on a cyclical basis satisfy the active income test?
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
FOI status:may be released
|This Addendum forms part of the Determination and, to the extent that it is capable of being a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953, it is a public ruling for the purposes of that Part. Taxation Rulings TR 92/1 and TR 97/16 together explain when a Determination is a public ruling and how it is binding on the Commissioner.|
- Omit 'listed'; substitute 'broad-exemption listed'.
- Omit 'unlisted'; substitute 'non-broad-exemption listed'.
Commissioner of Taxation
17 December 1997
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).