INCOME TAX ASSESSMENT ACT 1997 - SECT 820.745 What is an Australian controlled foreign entity?

INCOME TAX ASSESSMENT ACT 1997 - SECT 820.745

    An Australian controlled foreign entity , in relation to a particular time, is an entity that is any of the following at that time:

  (a)   a * controlled foreign company (except a * corporate limited partnership);

  (b)   a * controlled foreign trust;

  (c)   a * controlled foreign corporate limited partnership.