Income Tax Assessment Act 1936

PART X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES  

Division 7 - Calculation of attributable income of CFC  

Subdivision B - General modifications of Australian tax law  

SECTION 389A  

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 .