Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 82LA

  (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.