Document ID: chunk:federal_register_of_legislation:C2025C00014:section:410
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 410
Character Range: 2010097–2010809

410  General modifications—CGT
  For the purposes of applying this Act in calculating the attributable income of the eligible CFC, Parts 3‑1 and 3‑3 of the Income Tax Assessment Act 1997 apply as if these provisions were disregarded:
 (a) section 116‑85 (about section 47A of this Act applying to a rolled‑over asset);
 (b) section 116‑95 (about a company changing residence from an unlisted country);
 (c) section 118‑12 (about assets used to produce exempt income etc.);
 (d) section 855‑45 (about an individual or company becoming an Australian resident);
 (e) section 855‑55 (about a CFC becoming an Australian resident);
 (f) Subdivision 170‑B (about transfer of net capital losses within company groups).