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

INCOME TAX ASSESSMENT ACT 1936 - SECT 389A

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

  (a)   Division   974 of the Income Tax Assessment Act 1997 ; and

  (b)   any provision of this Act to the extent to which the operation of the provision depends on an expression whose meaning is given by Division   974 of the Income Tax Assessment Act 1997 .