Income Tax Assessment Act 1936
PART X
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ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES
Division 7
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Calculation of attributable income of CFC
Subdivision D
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Modifications relating to losses
SECTION 427
427
CERTAIN PROVISIONS TO BE DISREGARDED
For the purposes of applying this Act and the Income Tax Assessment Act 1997 in calculating the attributable income of an eligible CFC, disregard the following:
(a) (Repealed by No 101 of 2006 )
(b) Division 36 , section 165-120 and Subdivisions 170-A , 709-D and 719-I of the Income Tax Assessment Act 1997 (except for the purpose of a reference to any of those provisions in any other provision of this Act, as applied in accordance with this Division);
(ba) Subdivisions 165-CC and 165-CD of the Income Tax Assessment Act 1997 .
(c) (Repealed by No 143 of 2007 )
View history note
Hide history noteFor the purposes of applying this Act and the Income Tax Assessment Act 1997 in calculating the attributable income of an eligible CFC, disregard the following:
(a) (Repealed by No 101 of 2006 )
(b) Division 36 , section 165-120 and Subdivisions 170-A , 709-D and 719-I of the Income Tax Assessment Act 1997 (except for the purpose of a reference to any of those provisions in any other provision of this Act, as applied in accordance with this Division);
(ba) Subdivisions 165-CC and 165-CD of the Income Tax Assessment Act 1997 .
(c) (Repealed by No 143 of 2007 )
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