Income Tax Assessment Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5
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GENERAL
Division 768
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Foreign non-assessable income and gains
Subdivision 768-R
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Temporary residents
Operative provisions
SECTION 768-960 768-960 Temporary resident not attributable taxpayer for purposes of controlled foreign companies rules
For the purposes of Part X of the Income Tax Assessment Act 1936 (which deals with the attribution of income in respect of controlled foreign companies), you are taken not to be an * attributable taxpayer in relation to a * CFC or * CFT at any time you are a * temporary resident.
View history note
Hide history noteSECTION 768-960 768-960 Temporary resident not attributable taxpayer for purposes of controlled foreign companies rules
For the purposes of Part X of the Income Tax Assessment Act 1936 (which deals with the attribution of income in respect of controlled foreign companies), you are taken not to be an * attributable taxpayer in relation to a * CFC or * CFT at any time you are a * temporary resident.
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