Document ID: chunk:federal_register_of_legislation:C2010C00611:clause:4_4
Version: federal_register_of_legislation:C2010C00611
Segment Type: clause
Provision Reference: sch 4 cl 4
Character Range: 200326–201025

4           (a) you are an attributable taxpayer (within the meaning of Part X of the Income Tax Assessment Act 1936) of a *controlled foreign company (CFC); and                                                                                           the CFC's statutory accounting period (within the meaning of Part X of the Income Tax Assessment Act 1936) in which you withdraw your choice.
            (b) you have made a choice under item 4 of the table in subsection 960‑60(1) in relation to the CFC; and
            (c) the *applicable functional currency of the CFC has ceased to be the sole or predominant currency in which the CFC keeps its accounts (within the meaning of section 960‑70)