Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 820.881

Application

    This Subdivision applies to:

  (a)   an entity (the relevant entity ) that is an * outward investing entity (non - ADI), or an * outward investing entity (ADI), for a period (the relevant period ) that is all or a part of an income year; and

  (b)   each entity ( controlled entity of the relevant entity ) that is an * Australian controlled foreign entity of which:

  (i)   the relevant entity is an * Australian controller; or

  (ii)   an * associate entity of the relevant entity is an Australian controller.


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