Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) For the purposes of applying this Act in calculating the attributable income of the eligible CFC, the following provisions have effect.
(2) Subsection 104 - 30(5) of the Income Tax Assessment Act 1997 applies to an option granted by the eligible CFC as if the reference in that subsection to 20 September 1985 were a reference to the day after the eligible CFC's commencing day.
(3) Section 134 - 1 of the Income Tax (Transitional Provisions) Act 1997 does not apply to an option granted to the eligible CFC.