Commonwealth Consolidated Regulations

INCOME TAX REGULATIONS 1936 - REG 152F

                For the purposes of the definition of accruals tax law in section 317 of the Act, each of the following laws of a broad‑exemption listed country is declared to be an accruals tax law:

                (a)    sections 91 to 95 (inclusive) of the Income Tax Act of Canada;

               (b)    article 209B of the General Tax Code of France;

                (c)    sections 7 to 14 (inclusive) of the External Tax Law of the Federal Republic of Germany;

               (d)    articles 40‑4 to 40‑6 (inclusive) and 66‑6 to 66‑9 (inclusive) of the Special Taxation Measures Law of Japan;

                (e)    sections 245C to 245Q (inclusive) of the Income Tax Act 1976 of New Zealand;

              (ea)    paragraph CG 1 (a) and sections CG 2 to CG 13 (inclusive) of the Income Tax Act 1994 of New Zealand;

                (g)    Chapter IV of Part XVII of the Income and Corporation Taxes Act 1988 of the United Kingdom;

                (h)    subpart F of Part III of subchapter N of Chapter 1 of the Internal Revenue Code of the United States of America.