INCOME TAX ASSESSMENT ACT 1997 - SECT 768.960 Temporary resident not attributable taxpayer for purposes of controlled foreign companies rules

Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 768.960

Temporary resident not attributable taxpayer for purposes of controlled foreign companies rules

For the purposes of Part X of the Income Tax Assessment Act 1936 (which deals with the attribution of income in respect of controlled foreign companies), you are taken not to be an * attributable taxpayer in relation to a * CFC or * CFT at any time you are a * temporary resident.

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