Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 331

Company deemed to be treated as a resident of a listed country or an unlisted country for the purposes of the tax law of that country

    If the tax law of a listed country or an unlisted country adopts some criterion other than treatment as a resident as the criterion for applying a worldwide source tax base to a company, then, sections   332, 332A and 333 have effect, in relation to that tax law, as if that criterion were the same as treatment as a resident of the listed country or the unlisted country for the purposes of that tax law.



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