INCOME TAX ASSESSMENT ACT 1936 - SECT 428 Subdivision to apply as if there were always a requirement to calculate attributable income
INCOME TAX ASSESSMENT ACT 1936 - SECT 428
Subdivision to apply as if there were always a requirement to calculate attributable income For the purposes of applying this Subdivision in
calculating the attributable income of the eligible CFC for the eligible
period, it is to be assumed that, for any earlier statutory accounting period
(when the eligible CFC existed) for which there was no requirement to
calculate its attributable income in relation to the eligible taxpayer, there
were such a requirement (except for the purpose of applying section
398).