Commonwealth Numbered Regulations

1991 No. 20 INCOME TAX REGULATIONS (AMENDMENT) - REG 4

4.   Regulation 170 (Services of notices etc.)


"(2) This regulation applies to the service of a notice:

   (a)  for the purposes of section 451 of the Act-by an attributable taxpayer
        upon a company that is a CFC within the meaning of Part X; and

   (b)  for the purposes of section 452 of the Act-by a company that is a CFC
        within the meaning of that Part upon a partnership; in the same way as
        it applies to the Commissioner serving a notice on a person.".