Income Tax Assessment Act 1936

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

Division 1 - Preliminary  

SECTION 321  

321   EACH LISTED COUNTRY AND EACH UNLISTED COUNTRY TO BE TREATED AS A SEPARATE FOREIGN COUNTRY  

For the purposes of the application of section 6AB to this Part, each listed country and each unlisted country is to be treated as a separate foreign country.