Legislation

ITAA 1936 s 768-G need to be construed having regard to the controlled foreign company (CFC) provisions contained in Part X and section 23AJ

ATO documents that consider ITAA 1936 s 768-G need to be construed having regard to the controlled foreign company (CFC) provisions contained in Part X and section 23AJ

1 document

TD 2008/23currentTD · 2008

Income tax: are the active assets of a partnership, in which a foreign company is a partner, active foreign business assets of the foreign company for the purposes of the capital gains tax participation exemption provisions contained in Subdivision 768-G of the Income Tax Assessment Act 1997?