Section 331 — Income Tax Assessment Act 1936: Company deemed to be treated as a resident of a listed country or an unlisted country for the purposes of the tax law of that country

If the tax law of a listed country or an unlisted country adopts some criterion other than treatment as a resident as the criterion for applying a worldwide source tax base to a company, then, sections 332, 332A and 333 have effect, in relation to that tax law, as if that criterion were the same as treatment as a resident of the listed country or the unlisted country for the purposes of that tax law.