Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 389

    For the purpose of applying this Act in calculating the attributable income of the eligible CFC, the following provisions are to be disregarded:

  (a)   except for the purposes of a reference in any other provision of this Part--sections   23AH, 23AI, 23AK and 128D, Division   15 of Part   III (other than subsection   148(1)) and sections   456, 457, 459A and 461;

  (b)   except for the purposes of a reference in Division   6AAA of Part   III or in any other provision of this Part--Part   3 - 6 of the Income Tax Assessment Act 1997 ;

  (ba)   Division   230 of the Income Tax Assessment Act 1997 ;

  (c)   Division   820 of the Income Tax Assessment Act 1997 ;

  (d)   Division   832 of the Income Tax Assessment Act 1997 (about hybrid mismatch rules).