ITAA 1936 s 6AAA of Part III (the transferor trust provisions) or Part X (controlled foreign company (CFC) provisions)

Income tax: application of the transferor trust and controlled foreign company measures where property or services are transferred to a non-resident company in which a non-resident trustee has a direct or indirect ownership interest

Income tax: application of the transferor trust and controlled foreign company measures where property or services are transferred to a non-resident company owned by a non-resident trustee