Commonwealth Numbered Acts

INCOME TAX ASSESSMENT AMENDMENT (FOREIGN INVESTMENT) ACT 1992

TABLE OF PROVISIONS

           Long Title

   1.      Short title etc.  
   2.      Commencement  
   3.      Foreign income and foreign tax  
   4.      Grossing-up of foreign income  
   5.       
   6.       
   7.      Value at end of year of income  
   8.      General domestic losses of post-1989 years of income  
   9.      General domestic losses of pre-1990 years of income  
   10.     Interpretation  
   11.      
   12.     Payment of interest by taxpayer on distributions from certain non-resident trust estates  
   13.     Interpretation  
   14.     Passive income  
   15.      
   16.     Return of capital on investment in trust  
   17.     Attribution credit  
   18.     Attributed tax account credit  
   19.     Exempting receipt of a section 6 resident company  
   20.     Basic assumptions  
   21.     Additional assumption for unlisted country CFC  
   22.     Additional assumption for listed country CFC  
   23.     Certain provisions to be disregarded in calculating attributable income  
   24.     Modifications of net income of partnerships and trusts  
   25.     Additional notional exempt income-unlisted or listed country CFC  
   26.      
   27.      
   28.