Legislation

ITAA 1936 s 322 of Part X controlled foreign company (CFC) and section 475 of Part XI foreign investment fund (FIF)

ATO documents that consider ITAA 1936 s 322 of Part X controlled foreign company (CFC) and section 475 of Part XI foreign investment fund (FIF)

1 document

TR 2001/D12 (Finalised)replacedTR · 2001

Income tax: whether the holding of pre-emptive rights, call options and put options constitute a contingent entitlement to acquire for controlled foreign company (CFC) and foreign investment fund (FIF) purposes