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INCOME TAX ASSESSMENT ACT 1936 - SECT 389 Certain provisions to be disregarded in calculating attributable income

INCOME TAX ASSESSMENT ACT 1936 - SECT 389

Certain provisions to be disregarded in calculating attributable income

    For the purpose of applying this Act in calculating the attributable income of the eligible CFC, the following provisions are to be disregarded:

  (a)   except for the purposes of a reference in any other provision of this Part--sections   23AH, 23AI, 23AK and 128D, Division   15 of Part   III (other than subsection   148(1)) and sections   456, 457, 459A and 461;

  (b)   except for the purposes of a reference in Division   6AAA of Part   III or in any other provision of this Part--Part   3 - 6 of the Income Tax Assessment Act 1997 ;

  (ba)   Division   230 of the Income Tax Assessment Act 1997 ;

  (c)   Division   820 of the Income Tax Assessment Act 1997 ;

  (d)   Division   832 of the Income Tax Assessment Act 1997 (about hybrid mismatch rules).

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