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

Schedule 10   Foreign hybrids

Part 2   Amendment of the Income Tax Assessment Act 1997

17   Subsection 995-1(1)

Insert:

attributable taxpayer has the meaning given by Part X of the Income Tax Assessment Act 1936.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).