Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 245-100 245-100 Subdivision not to apply to calculation of attributable income
This Subdivision does not apply to the calculation of:
(a) attributable income of a non-resident trust estate within the meaning of section 102AAB of the Income Tax Assessment Act 1936 ; or
(b) *attributable income of a *CFC.
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