Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 245.100

Subdivision not to apply to calculation of attributable income

    This Subdivision does not apply to the calculation of:

  (a)   attributable income of a non - resident trust estate within the meaning of section   102AAB of the Income Tax Assessment Act 1936 ; or

  (b)   * attributable income of a * CFC.


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