INCOME TAX ASSESSMENT ACT 1936 - SECT 82LA Application of Division
INCOME TAX ASSESSMENT ACT 1936 - SECT 82LA
Application of Division(1) This Division applies only for the purposes of:
(a) calculating an eligible CFC's attributable income for the purposes of Part X; and
(b) defining convertible note .
(2) A term used in paragraph (1)(a) has the same meaning
as it has when used in Part X.