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 C - Modifications relating to Australian capital gains tax  

FORMER SECTION 420  

420   MODIFIED APPLICATION OF SECTION 160ZZOA (TRANSFER OF ASSET FROM SUBSIDIARY TO HOLDING COMPANY FOR NO CONSIDERATION)  
(Repealed by No 48 of 1991)