Income Tax Assessment Act 1936

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

Division 7 - Calculation of attributable income of CFC  

Subdivision C - Modifications relating to Australian capital gains tax  

FORMER SECTION 416  

416   COMPANY-ISSUED OPTIONS TO ACQUIRE UNISSUED SHARES  
(Repealed by No 46 of 1998)