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INCOME TAX ASSESSMENT AMENDMENT (FOREIGN INVESTMENT) ACT 1992
TABLE OF PROVISIONS
Long Title
1. Short title etc.
2. Commencement
3. Foreign income and foreign tax
4. Grossing-up of foreign income
5.
6.
7. Value at end of year of income
8. General domestic losses of post-1989 years of income
9. General domestic losses of pre-1990 years of income
10. Interpretation
11.
12. Payment of interest by taxpayer on distributions from certain non-resident trust estates
13. Interpretation
14. Passive income
15.
16. Return of capital on investment in trust
17. Attribution credit
18. Attributed tax account credit
19. Exempting receipt of a section 6 resident company
20. Basic assumptions
21. Additional assumption for unlisted country CFC
22. Additional assumption for listed country CFC
23. Certain provisions to be disregarded in calculating attributable income
24. Modifications of net income of partnerships and trusts
25. Additional notional exempt income-unlisted or listed country CFC
26.
27.
28.
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