Income Tax Assessment (1936 Act) Regulation 2015

PART 8 - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES  

SECTION 19  

19   LISTED COUNTRIES  
For the definition of listed country in subsection 320(1) of the Act, each of the following is declared to be a listed country for the purposes of Part X of the Act:

(a) Canada;

(b) France;

(c) Germany;

(d) Japan;

(e) New Zealand;

(f) United Kingdom;

(g) United States of America.