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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