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INCOME TAX ASSESSMENT ACT 1936 - SECT 388 Double tax agreements to be disregarded

INCOME TAX ASSESSMENT ACT 1936 - SECT 388

Double tax agreements to be disregarded

    In calculating the attributable income of the eligible CFC, the International Tax Agreements Act 1953 is to be disregarded, except for the purpose of references in this Act to that Act.

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