INCOME TAX ASSESSMENT 1936 I - PRELIMINARY 6 INTERPRETATION Section 6 INTERPRETATION Part I - PRELIMINARY to the INCOME TAX ASSESSMENT Act 1936 A New Tax System (Australian Business Number) 1999 2 - Registering for ABN Purposes 5 - Your obligations if you are registered Division 5 - Your obligations if you are registered Part 2 - Registering for ABN Purposes to the A New Tax System (Australian Business Number) Act 1999 INCOME TAX ASSESSMENT 1936 I - PRELIMINARY 6 INTERPRETATION Section 6 INTERPRETATION Part I - PRELIMINARY to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 III - LIABILITY TO TAXATION 13 - International agreements and determination of source of certain income 136AA INTERPRETATION 136AA(1) [Definitions] Section 136AA INTERPRETATION Division 13 - International agreements and determination of source of certain income Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 III - LIABILITY TO TAXATION 13 - International agreements and determination of source of certain income 136AE DETERMINATION OF SOURCE OF INCOME ETC. Section 136AE DETERMINATION OF SOURCE OF INCOME ETC. Division 13 - International agreements and determination of source of certain income Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 III - LIABILITY TO TAXATION 13 - International agreements and determination of source of certain income 136AE DETERMINATION OF SOURCE OF INCOME ETC. Section 136AE DETERMINATION OF SOURCE OF INCOME ETC. Division 13 - International agreements and determination of source of certain income Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 Income Tax 1936 III - LIABILITY TO TAXATION 13 - International agreements and determination of source of certain income Division 13 - International agreements and determination of source of certain income Part III - LIABILITY TO TAXATION to the Income Tax Act 1936 Taxation Ruling TR 92/11 Income Tax 1936 III - LIABILITY TO TAXATION 13 - International agreements and determination of source of certain income Division 13 - International agreements and determination of source of certain income Part III - LIABILITY TO TAXATION to the Income Tax Act 1936 Taxation Ruling TR 92/11 INCOME TAX ASSESSMENT 1936 III - LIABILITY TO TAXATION 13 - International agreements and determination of source of certain income 136AE DETERMINATION OF SOURCE OF INCOME ETC. Section 136AE DETERMINATION OF SOURCE OF INCOME ETC. Division 13 - International agreements and determination of source of certain income Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 Income Tax 1936 III - LIABILITY TO TAXATION 13 - International agreements and determination of source of certain income Division 13 - International agreements and determination of source of certain income Part III - LIABILITY TO TAXATION to the Income Tax Act 1936 Taxation Ruling TR 92/11 Income Tax 1936 III - LIABILITY TO TAXATION 13 - International agreements and determination of source of certain income Division 13 - International agreements and determination of source of certain income Part III - LIABILITY TO TAXATION to the Income Tax Act 1936 Taxation Ruling TR 92/11 INCOME TAX ASSESSMENT 1936 III - LIABILITY TO TAXATION 13 - International agreements and determination of source of certain income Division 13 - International agreements and determination of source of certain income Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 Income Tax 1936 III - LIABILITY TO TAXATION 13 - International agreements and determination of source of certain income Division 13 - International agreements and determination of source of certain income Part III - LIABILITY TO TAXATION to the Income Tax Act 1936 Taxation Ruling TR 98/11 Income Tax 1936 III - LIABILITY TO TAXATION 13 - International agreements and determination of source of certain income Division 13 - International agreements and determination of source of certain income Part III - LIABILITY TO TAXATION to the Income Tax Act 1936 Taxation Ruling TR 98/11 INCOME TAX ASSESSMENT 1936 III - LIABILITY TO TAXATION 13 - International agreements and determination of source of certain income 136AA INTERPRETATION 136AA(1) [Definitions] Subsection 136AA(1)[Definitions] Section 136AA INTERPRETATION Division 13 - International agreements and determination of source of certain income Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 Division 100 - A Guide to capital gains and losses Part 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 1936 III - LIABILITY TO TAXATION 13 - International agreements and determination of source of certain income Division 13 - International agreements and determination of source of certain income Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT INCOME TAX ASSESSMENT 1936 X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES 1 - Preliminary 332A COMPANIES THAT ARE RESIDENTS OF SECTION 404 COUNTRIES Section 332A COMPANIES THAT ARE RESIDENTS OF SECTION 404 COUNTRIES Division 1 - Preliminary Part X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES 1 - Preliminary 319 STATUTORY ACCOUNTING PERIOD OF A COMPANY & 320 LISTED COUNTRIES AND UNLISTED COUNTRIES Section 319 STATUTORY ACCOUNTING PERIOD OF A COMPANY & 320 LISTED COUNTRIES AND UNLISTED COUNTRIES Division 1 - Preliminary Part X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES to the INCOME TAX ASSESSMENT Act 1936 Subdivision B - Controlled foreign entities (CFEs) Division 2 - Types of entity Part X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES to the INCOME TAX ASSESSMENT Act 1936 Section 350 DIRECT CONTROL INTEREST IN A COMPANY & 352 INDIRECT CONTROL INTEREST IN A COMPANY OR TRUST Subdivision A - Control interests Division 3 - Control interests, attribution interests, attributable taxpayers and attribution percentages Part X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES 1 - Preliminary 317 INTERPRETATION, 320 LISTED COUNTRIES AND UNLISTED COUNTRIES & 333 COMPANIES THAT ARE RESIDENTS OF UNLISTED COUNTRIES Sections 317 INTERPRETATION, 320 LISTED COUNTRIES AND UNLISTED COUNTRIES & 333 COMPANIES THAT ARE RESIDENTS OF UNLISTED COUNTRIES Division 1 - Preliminary Part X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES to the INCOME TAX ASSESSMENT Act 1936 Section 102AAB INTERPRETATION Subdivision A - Preliminary Division 6AAA - Special provisions relating to non-resident trust estates etc. Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES 1 - Preliminary 333 COMPANIES THAT ARE RESIDENTS OF UNLISTED COUNTRIES Section 333 COMPANIES THAT ARE RESIDENTS OF UNLISTED COUNTRIES Division 1 - Preliminary Part X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES 9 - Attribution of attributable income and other amounts 456 ASSESSABILITY IN RESPECT OF CFC'S ATTRIBUTABLE INCOME Section 456 ASSESSABILITY IN RESPECT OF CFC'S ATTRIBUTABLE INCOME Division 9 - Attribution of attributable income and other amounts Part X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES to the INCOME TAX ASSESSMENT Act 1936 Section 456 ASSESSABILITY IN RESPECT OF CFC'S ATTRIBUTABLE INCOME Division 9 - Attribution of attributable income and other amounts Part X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES 9 - Attribution of attributable income and other amounts 456 ASSESSABILITY IN RESPECT OF CFC'S ATTRIBUTABLE INCOME INCOME TAX ASSESSMENT 1936 X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES 9 - Attribution of attributable income and other amounts 457 ASSESSABILITY WHERE CFC CHANGES RESIDENCE FROM UNLISTED COUNTRY TO LISTED COUNTRY OR TO AUSTRALIA Section 457 ASSESSABILITY WHERE CFC CHANGES RESIDENCE FROM UNLISTED COUNTRY TO LISTED COUNTRY OR TO AUSTRALIA Division 9 - Attribution of attributable income and other amounts Part X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES 9 - Attribution of attributable income and other amounts 459A ASSESSABILITY WHERE CFC OR CFT HAS INTEREST IN CERTAIN ATTRIBUTABLE TAXPAYERS Section 459A ASSESSABILITY WHERE CFC OR CFT HAS INTEREST IN CERTAIN ATTRIBUTABLE TAXPAYERS Division 9 - Attribution of attributable income and other amounts Part X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 III - LIABILITY TO TAXATION 1 - General 23AH FOREIGN BRANCH INCOME OF AUSTRALIAN COMPANIES NOT ASSESSABLE Section 23AH FOREIGN BRANCH INCOME OF AUSTRALIAN COMPANIES NOT ASSESSABLE Division 1 - General Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 Subsection 320(1) [Definitions] Section 320 LISTED COUNTRIES AND UNLISTED COUNTRIES Division 1 - Preliminary Part X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 III - LIABILITY TO TAXATION 1 - General 23AI AMOUNTS PAID OUT OF ATTRIBUTED INCOME NOT ASSESSABLE Section 23AI AMOUNTS PAID OUT OF ATTRIBUTED INCOME NOT ASSESSABLE Division 1 - General Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 Section 332A COMPANIES THAT ARE RESIDENTS OF SECTION 404 COUNTRIES Division 1 - Preliminary Part X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES to the INCOME TAX ASSESSMENT Act 1936 Section 365 ATTRIBUTION ACCOUNT PAYMENT Division 4 - Attribution accounts Part X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 III - LIABILITY TO TAXATION 1 - General 23AI AMOUNTS PAID OUT OF ATTRIBUTED INCOME NOT ASSESSABLE Section 23AI AMOUNTS PAID OUT OF ATTRIBUTED INCOME NOT ASSESSABLE Division 1 - General Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 Subsection 320(1) [Definitions] Section 320 LISTED COUNTRIES AND UNLISTED COUNTRIES Division 1 - Preliminary Part X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES to the INCOME TAX ASSESSMENT Act 1936 Section 365 ATTRIBUTION ACCOUNT PAYMENT Division 4 - Attribution accounts Part X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 III - LIABILITY TO TAXATION 1 - General 23AJ CERTAIN NON-PORTFOLIO DIVIDENDS FROM FOREIGN COUNTRIES NOT ASSESSABLE Section 23AJ CERTAIN NON-PORTFOLIO DIVIDENDS FROM FOREIGN COUNTRIES NOT ASSESSABLE Division 1 - General Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 III - LIABILITY TO TAXATION 1 - General 23AJ CERTAIN NON-PORTFOLIO DIVIDENDS FROM FOREIGN COUNTRIES NOT ASSESSABLE Section 23AJ CERTAIN NON-PORTFOLIO DIVIDENDS FROM FOREIGN COUNTRIES NOT ASSESSABLE Division 1 - General Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 Subsection 320(1) [Definitions] Sections 320 LISTED COUNTRIES AND UNLISTED COUNTRIES & 317 INTERPRETATION Division 1 - Preliminary X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 III - LIABILITY TO TAXATION 1 - General 23AK AMOUNTS PAID OUT OF ATTRIBUTED FOREIGN INVESTMENT FUND INCOME NOT ASSESSABLE 23AK(1) [Effect of FIF attribution account payments] Subsection 23AK(1) [Effect of FIF attribution account payments] Section 23AK AMOUNTS PAID OUT OF ATTRIBUTED FOREIGN INVESTMENT FUND INCOME NOT ASSESSABLE Division 1 - General Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 Section 518 OBJECT OF DIVISION Division 11 - Exemption for interest in an employer-sponsored superannuation fund PartXI - FOREIGN INVESTMENT FUNDS AND FOREIGN LIFE ASSURANCE POLICIES to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1997 4 - INTERNATIONAL ASPECTS OF INCOME TAX 4-5 - GENERAL 768 - Exempt foreign income and gains 768-G - Reduction in capital gains and losses arising from CGT events in relation to certain voting interests in active foreign companies Subdivision 768-G - Reduction in capital gains and losses arising from CGT events in relation to certain voting interests in active foreign companies Division 768 - Exempt foreign income and gains Part 4-5 - GENERAL Chapter 4 - INTERNATIONAL ASPECTS OF INCOME TAX to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 4 - INTERNATIONAL ASPECTS OF INCOME TAX 4-5 - GENERAL 768 - Exempt foreign income and gains 768-G - Reduction in capital gains and losses arising from CGT events in relation to certain voting interests in active foreign companies Subdivision 768-G - Reduction in capital gains and losses arising from CGT events in relation to certain voting interests in active foreign companies Division 768 - Exempt foreign income and gains Part 4-5 - GENERAL Chapter 4 - INTERNATIONAL ASPECTS OF INCOME TAX to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1936 III - LIABILITY TO TAXATION 6 - Trust income 95 INTERPRETATION Section 95 INTERPRETATION Division 6 - Trust income Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 Sections 102AAB INTERPRETATION, 102AAJ TRANSFER OF PROPERTY OR SERVICES & 102AAK DEEMED TRANSFERS OF PROPERTY OR SERVICES TO TRUST ESTATE Subdivision A - Preliminary Division 6AAA - Special provisions relating to non-resident trust estates etc. Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 III - LIABILITY TO TAXATION 6AAA - Special provisions relating to non-resident trust estates etc. A - Preliminary 102AAB INTERPRETATION Section 102AAB INTERPRETATION Subdivision A - Preliminary Division 6AAA - Special provisions relating to non-resident trust estates etc. Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 III - LIABILITY TO TAXATION 6AAA - Special provisions relating to non-resident trust estates etc. Division 6AAA - Special provisions relating to non-resident trust estates etc. Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 Section 322 MEANING OF ``ENTITLED TO ACQUIRE'' Division 1 - Preliminary Part X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 III - LIABILITY TO TAXATION 6AAA - Special provisions relating to non-resident trust estates etc. A - Preliminary 102AAB INTERPRETATION Section 102AAB INTERPRETATION Subdivision A - Preliminary Division 6AAA - Special provisions relating to non-resident trust estates etc. Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 Part X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 III - LIABILITY TO TAXATION 6AAA - Special provisions relating to non-resident trust estates etc. A - Preliminary 102AAG WHEN ENTITY IS IN A POSITION TO CONTROL A TRUST ESTATE Section 102AAG WHEN ENTITY IS IN A POSITION TO CONTROL A TRUST ESTATE Subdivision A - Preliminary Division 6AAA - Special provisions relating to non-resident trust estates etc. Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 Part X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 III - LIABILITY TO TAXATION 13 - International agreements and determination of source of certain income 136AE DETERMINATION OF SOURCE OF INCOME ETC. Section 136AE DETERMINATION OF SOURCE OF INCOME ETC. Division 13 - International agreements and determination of source of certain income Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 III - LIABILITY TO TAXATION 13 - International agreements and determination of source of certain income 136AE DETERMINATION OF SOURCE OF INCOME ETC. Section 136AE DETERMINATION OF SOURCE OF INCOME ETC. Division 13 - International agreements and determination of source of certain income Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 INCOME TAX ASSESSMENT 1936 I - PRELIMINARY 6 INTERPRETATION Section 6 INTERPRETATION Part I - PRELIMINARY to the INCOME TAX ASSESSMENT Act 1936 ATO Rulings and Determinations (Including GST Bulletins) By Type Rulings Taxation 1997 TR 97/20 - Income Tax: arm's length transfer pricing methodologies for international dealings ATO Rulings and Determinations (Including GST Bulletins) By Type Rulings Taxation 1999 TR 1999/1 - Income tax: international transfer pricing for intra-group services