INCOME TAX ASSESSMENT ACT 1997 - SECT 802.25 Conduit foreign income of an Australian corporate tax entity

INCOME TAX ASSESSMENT ACT 1997 - SECT 802.25

    An * Australian corporate tax entity's conduit foreign income at a particular time (the relevant time ) is worked out by applying sections   802 - 30 to 802 - 55.

Note:   Subdivision   715 - U modifies the single entity and the entry history rule for the purposes of working out conduit foreign income for consolidated groups and MEC groups.