Income Tax Assessment (1936 Act) Regulation 2015
PART 8
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ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES
SECTION 18
18
ACCRUALS TAX LAWS
For the definition of accruals tax law in subsection 317(1) of the Act, in relation to a listed country mentioned in column 1 of an item of the following table, the law mentioned in column 2 of the item is declared to be an accruals tax law.
For the definition of accruals tax law in subsection 317(1) of the Act, in relation to a listed country mentioned in column 1 of an item of the following table, the law mentioned in column 2 of the item is declared to be an accruals tax law.
| Accruals tax law | ||
| Item | Column 1 | Column 2 |
| Listed country | Law | |
| 1 | Canada | Sections 90 to 95 (inclusive) of the Income Tax Act of Canada |
| 2 | France | Article 209B of the General Tax Code of France |
| 3 | Germany | Sections 7 to 14 (inclusive) of the Foreign Tax Act of Germany |
| 4 | Japan | Articles 40-4 to 40-6 (inclusive) and 66-6 to 66-9 (inclusive) of the Special Taxation Measures Law of Japan |
| 5 | New Zealand | Sections CQ 1 to CQ 3 (inclusive) and sections EX 1 to EX 27 (inclusive) of the Income Tax Act 2007 of New Zealand |
| 6 | United Kingdom | Part 9A of the Taxation (International and Other Provisions) Act 2010 of the United Kingdom |
| 7 | United Kingdom | Chapter 3A of Part 2 of the Corporation Tax Act 2009 of the United Kingdom |
| 8 | United States of America | Subpart F of Part III of subchapter N of Chapter 1 of the Internal Revenue Code of the United States of America |
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