Statute
Section 82LA — Income Tax Assessment Act 1936: Application of Division
Text of the provision Official document
(1) This Division applies only for the purposes of: (a) calculating an eligible CFC’s attributable income for the purposes of Part X; and (b) defining convertible note. (2) A term used in paragraph (1)(a) has the same meaning as it has when used in Part X.
Official source: Federal Register of Legislation
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