Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 820.780

What is a foreign controlled Australian entity?

                   A foreign controlled Australian entity , in relation to a particular time, is an entity that is any of the following at that time:

                     (a)  a * foreign controlled Australian company;

                     (b)  a * foreign controlled Australian trust;

                     (c)  a * foreign controlled Australian partnership.



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