New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (64 of 2005)

Schedule 2   Amendments relating to CFCs

Income Tax Assessment Act 1997

10   Subsections 116-95(3) and (5)

Omit "subparagraph 457(2)(a)(i)", substitute "subparagraph 457(2)(a)(ii)".

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).