Income Tax Assessment Act 1936
View history note
Hide history noteFor the purposes of applying this Act in calculating the attributable income of the eligible CFC, the following provisions have effect.
418(2) [Application to options]Subsection 104-30(5) of the Income Tax Assessment Act 1997 applies to an option granted by the eligible CFC as if the reference in that subsection to 20 September 1985 were a reference to the day after the eligible CFC's commencing day.
Section 134-1 of the Income Tax (Transitional Provisions) Act 1997 does not apply to an option granted to the eligible CFC.
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