389A
CurrentOther provisions to be disregarded in calculating attributable income
Volume 4Part VIIB to Part X, Division 11 (sections 251R to 468)
Part XAttribution of income in respect of controlled foreign companies
Division 7Calculation of attributable income of CFC
Subdivision BGeneral modifications of Australian tax law
389A Other provisions to be disregarded in calculating attributable income
For the purpose of applying this Act in calculating the attributable income of the eligible CFC, the following provisions are to be disregarded:
(a)
Division 974 of the Income Tax Assessment Act 1997; and
(b)
any provision of this Act to the extent to which the operation of the provision depends on an expression whose meaning is given by Division 974 of the Income Tax Assessment Act 1997.
This Act’s bill:Second reading speech
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