S 332A repealed by No 110 of 2014, s 3 and Sch 2 item 11, applicable to distributions and non-share dividends made after 16 October 2014. S 332A formerly read:
SECTION 332A COMPANIES THAT ARE RESIDENTS OF SECTION 404 COUNTRIES
332A(1)
For the purposes of this Part, a company is a resident of a section
404
country at a particular time if, and only if, the company is, in accordance with subsection (2), a resident of a particular section
404
country at that time.
332A(2)
For the purposes of this Part, a company is a resident of a particular section
404
country at a particular time if, and only if, all of the following conditions are satisfied at that time:
(a)
the company is not a Part X Australian resident;
(b)
the company is treated as a resident of the section
404
country for the purposes of the tax law of the section
404
country;
(c)
the company is not treated as a resident of a listed country at that time for the purposes of the tax law of the listed country.
History
S 332A(2) amended by No 96 of 2004.
S 332A inserted by No 155 of 1997.
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