INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

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

Division 7 - Calculation of attributable income of CFC  

Subdivision C - Modifications relating to Australian capital gains tax  

SECTION 407  

407   CERTAIN PROVISIONS OF THIS SUBDIVISION TO BE TREATED AS PROVISIONS OF PART IIIA  
For the purposes of the application of Part IIIA in calculating the attributable income of the eligible CFC, where the expression ``provision of this Part'' or ``provisions of this Part'' is used in that Part, the expression is taken to include a reference to any of the provisions of this Subdivision.

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