Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 332

Companies that are residents of listed countries

             (1)  For the purposes of this Part, a company is a resident of a listed country at a particular time if, and only if, the company is, in accordance with subsection (2), a resident of a particular listed country at that time.

             (2)  For the purposes of this Part, a company is a resident of a particular listed country at a particular time if, and only if, both of the following conditions are satisfied at that time:

                     (a)  the company is not a Part X Australian resident;

                     (b)  the company is treated as a resident of the listed country for the purposes of the tax law of the listed country.



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