Document ID: chunk:federal_register_of_legislation:C2025C00014:section:427
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 427
Character Range: 2029390–2029932

427  Certain provisions to be disregarded
  For the purposes of applying this Act and the Income Tax Assessment Act 1997 in calculating the attributable income of an eligible CFC, disregard the following:
 (b) Division 36, section 165‑120 and Subdivisions 170‑A, 709‑D and 719‑I of the Income Tax Assessment Act 1997 (except for the purpose of a reference to any of those provisions in any other provision of this Act, as applied in accordance with this Division);
 (ba) Subdivisions 165‑CC and 165‑CD of the Income Tax Assessment Act 1997.