Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)

Schedule 10   Foreign hybrids

Part 1   Amendment of the Income Tax Assessment Act 1936

6   Application

The amendments made by this Part have the same application to assessments of a taxpayer, and for working out the attributable income of a CFC, as does Division 830 of the Income Tax Assessment Act 1997.

Note: Division 830 of the Income Tax Assessment Act 1997 is inserted by Part 2 of this Schedule. Its application is given by Division 830 of the Income Tax (Transitional Provisions) Act 1997, which is inserted by Part 3 of this Schedule.