INCOME TAX ASSESSMENT ACT 1936 - SECT 408A Certain events before commencing day ignored
INCOME TAX ASSESSMENT ACT 1936 - SECT 408A
Certain events before commencing day ignored For the purposes of applying this Act in calculating the
attributable income of an eligible CFC, if the eligible CFC's
commencing day is after 30 June 1995, Parts 3 - 1 and 3 - 3 of
the Income Tax Assessment Act 1997 do not apply to CGT events involving the
eligible CFC before the end of the commencing day.