INCOME TAX ASSESSMENT ACT 1997 - SECT 820.755 What is an Australian controller of a controlled foreign trust?
INCOME TAX ASSESSMENT ACT 1997 - SECT 820.755
What is an Australian controller of a controlled foreign trust? An entity is an Australian controller of a * controlled foreign
trust at a particular time if, and only if, at that time, the entity is an *
Australian entity holding a * TC control interest in the trust that is 10% or
more.