Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 820 - Thin capitalisation rules  

Subdivision 820-H - Control of entities  

Australian controller of a foreign entity

SECTION 820-745  

820-745   What is an Australian controlled foreign entity?  

An Australian controlled foreign entity , in relation to a particular time, is an entity that is any of the following at that time:

(a) a *controlled foreign company (except a *corporate limited partnership);

(b) a *controlled foreign trust;

(c) a *controlled foreign corporate limited partnership.