Private ruling: Controlled Foreign Company
Published: April 2014

Ruling: The Applicant applied for a private binding ruling on the following provisions: | Income Tax Assessment Act 1997 section 995-1 | Income Tax Assessment Act 1936 section 340 | Income Tax Assessment Act 1936 paragraph 340(a) | Income Tax Assessment Act 1936 paragraph 340(b) | Income Tax Assessment Act 1936 paragraph 340(c) | Income Tax Assessment Act 1936 section 361 | A private binding ruling issued on these provisions.