Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 383

                   The assumptions are:

                     (a)  that the eligible CFC is a taxpayer and a resident, within the meaning of section 6, during the whole of the eligible period; and

                     (b)  that the eligible period is a year of income, being the year of income of the eligible taxpayer in which the eligible period ends; and

                     (c)  that this Act is modified in accordance with Subdivisions B to E; and

                     (d)  whichever of the assumptions in section 384 or 385 applies.