ITAA 1936 s 456A

Income tax: foreign income: is foreign tax payable by a controlled foreign entity (CFE) under an accruals tax law of a broad-exemption listed country within the meaning of section 456A if, under the tax law of the country, no tax is required to be paid?

Income tax: foreign income: is foreign tax payable by a Controlled Foreign Entity (CFE) under an accruals tax law of a listed country, within the meaning of section 456A if, after the recoupment of prior year losses and other deductions, it is determined by the country that no tax is required to be paid ?