ITAA 1936 s 456

Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities

Compendium

Controlled Foreign Companies: attribution of foreign income to Australian entity with de facto control of foreign entity - no direct or indirect attribution interest in that entity

Income tax: Foreign Income: is a lump sum payment received by a CFC (Controlled Foreign Company) as consideration for the assignment of an interest stream attributable under section 456 of the Income Tax Assessment Act 1936?

Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities