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INCOME TAX ASSESSMENT ACT 1936 - SECT 427 Certain provisions to be disregarded

INCOME TAX ASSESSMENT ACT 1936 - SECT 427

Certain provisions to be disregarded

    For the purposes of applying this Act and the Income Tax Assessment Act 1997 in calculating the attributable income of an eligible CFC, disregard the following:

  (b)   Division   36, section   165 - 120 and Subdivisions   170 - A, 709 - D and 719 - I of the Income Tax Assessment Act 1997 (except for the purpose of a reference to any of those provisions in any other provision of this Act, as applied in accordance with this Division);

  (ba)   Subdivisions   165 - CC and 165 - CD of the Income Tax Assessment Act 1997 .

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