INCOME TAX ASSESSMENT ACT 1997 - SECT 768.960 Temporary resident not attributable taxpayer for purposes of controlled foreign companies rules
INCOME TAX ASSESSMENT ACT 1997 - SECT 768.960
Temporary resident not attributable taxpayer for purposes of controlled foreign companies rules For the purposes of Part X of the
Income Tax Assessment Act 1936 (which deals with the attribution of income in
respect of controlled foreign companies), you are taken not to be an *
attributable taxpayer in relation to a * CFC or * CFT at any time you are a *
temporary resident.