Part 3 - Working out attributable income and the amount to include in your assessable income

This part explains how to work out the attributable income of a CFC. Your share of the attributable income is included in your assessable income.

Even if the CFC passes the active income test, you will still need to read on. Passing the test will eliminate many, but not all, types of attributed income and gains.

Summary of part 3

Section 1	General assumptions for working out the attributable income of a CFC modifications for unlisted countries modifications for listed countries
Section 2	General modifications

Other modifications

Section 3	Capital gains
Section 4	Deductions and losses
Section 5	Partnerships
Section 6	Trusts
Section 7	Interim dividends
Section 8	Relief from double accruals taxation
Section 9	How much is included in assessable income?