INCOME TAX ASSESSMENT ACT 1936 - SECT 339 Controlled foreign entity (CFE)
INCOME TAX ASSESSMENT ACT 1936 - SECT 339
Controlled foreign entity (CFE)Each of the following is a CFE (or controlled foreign entity):
(a) a CFC (or controlled foreign company);
(b) a CFP (or controlled foreign partnership);
(c) a CFT (or controlled foreign trust).