Income Tax Assessment Act 1936

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

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Pt X inserted by No 5 of 1991.

Division 7 - Calculation of attributable income of CFC  

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Subdivision D - Modifications relating to losses  

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SECTION 427  

427   CERTAIN PROVISIONS TO BE DISREGARDED  

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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(a) (Repealed by No 101 of 2006 )

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(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);

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(ba) Subdivisions 165-CC and 165-CD of the Income Tax Assessment Act 1997 .

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(c) (Repealed by No 143 of 2007 )

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Archived:

S 427(a) repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 175, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .

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S 427 amended by No 143 of 2007 , s 3 and Sch 1 items 109 to 113, by omitting " sections 79D and 79DA of this Act and " before " Division 36 " , omitting " Subdivision 165-A, " before " section 165-120 " , and omitting " 175-A, " before " 709-D and " in para (b); substituting " . " for " ; " in para (ba) and repealing para (c), applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007. For savings provisions, see note under s 559A . Para (c) formerly read:

(c) section 160AFD of this Act.

S 427 amended by No 162 of 2005, No 89 of 2000 and No 46 of 1998, substituted by No 39 of 1997 and inserted by No 5 of 1991.

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