Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsFor the definition of accruals tax law in subsection 317(1) of the Act, in relation to a listed country mentioned in column 1 of an item of the following table, the law mentioned in column 2 of the item is declared to be an accruals tax law.
Accruals tax law | ||
Item | Column 1 Listed country | Column 2 Law |
1 | Canada | Sections 90 to 95 (inclusive) of the Income Tax Act of Canada |
2 | France | Article 209B of the General Tax Code of France |
3 | Germany | Sections 7 to 14 (inclusive) of the Foreign Tax Act of Germany |
4 | Japan | Articles 40 - 4 to 40 - 6 (inclusive) and 66 - 6 to 66 - 9 (inclusive) of the Special Taxation Measures Law of Japan |
5 | New Zealand | Sections CQ 1 to CQ 3 (inclusive) and sections EX 1 to EX 27 (inclusive) of the Income Tax Act 2007 of New Zealand |
6 | United Kingdom | Part 9A of the Taxation (International and Other Provisions) Act 2010 of the United Kingdom |
7 | United Kingdom | Chapter 3A of Part 2 of the Corporation Tax Act 2009 of the United Kingdom |
8 | United States of America | Subpart F of Part III of subchapter N of Chapter 1 of the Internal Revenue Code of the United States of America |