Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 408A

    For the purposes of applying this Act in calculating the attributable income of an eligible CFC, if the eligible CFC's commencing day is after 30   June 1995, Parts   3 - 1 and 3 - 3 of the Income Tax Assessment Act 1997 do not apply to CGT events involving the eligible CFC before the end of the commencing day.