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INCOME TAX ASSESSMENT ACT 1997 - SECT 820.740

What this Subdivision is about

This Subdivision sets out rules about the following:

  the meaning of an Australian controller of a foreign entity (for the purpose of determining whether or not an entity is an outward investing entity (non - ADI) or outward investing entity (ADI));

  the meaning of a foreign controlled Australian entity (for the purpose of determining whether or not an entity is an inward investing entity (non - ADI));

  the method of working out the extent to which one entity is controlled by another entity for those purposes.

Table of sections

Australian controller of a foreign entity

820 - 745   What is an Australian controlled foreign entity?

820 - 750   What is an Australian controller of a controlled foreign company?

820 - 755   What is an Australian controller of a controlled foreign trust?

820 - 760   What is an Australian controller of a controlled foreign corporate limited partnership?

Foreign controlled Australian entity

820 - 780   What is a foreign controlled Australian entity?

820 - 785   What is a foreign controlled Australian company?

820 - 790   What is a foreign controlled Australian trust?

820 - 795   What is a foreign controlled Australian partnership?

Thin capitalisation control interest

820 - 815   General rule about thin capitalisation control interest in a company, trust or partnership

820 - 820   Special rules about calculating TC control interest held by an entity

820 - 825   Special rules about calculating TC control interests held by a group of entities

820 - 830   Special rules about determining percentage of TC control interest

820 - 835   Commissioner's power

TC direct control interest, TC indirect control interest and TC control tracing interest

820 - 855   TC direct control interest in a company

820 - 860   TC direct control interest in a trust

820 - 865   TC direct control interest in a partnership

820 - 870   TC indirect control interest in a company, trust or partnership

820 - 875   TC control tracing interest in a company, trust or partnership


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