Statute
Section 408A — Income Tax Assessment Act 1936: Certain events before commencing day ignored
Text of the provision Official document
For the purposes of applying this Act in calculating the attributable income of an eligible CFC, if the eligible CFC’s commencing day is after 30 June 1995, Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 do not apply to CGT events involving the eligible CFC before the end of the commencing day.
Official source: Federal Register of Legislation
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