Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 82LA

             (1)  This Division applies only for the purposes of:

                     (a)  calculating an eligible CFC's attributable income for the purposes of Part X; and

                     (b)  defining convertible note .

             (2)  A term used in paragraph (1)(a) has the same meaning as it has when used in Part X.