Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 408A

                   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.