Document ID: chunk:federal_register_of_legislation:C2025C00014:section:332
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 332
Character Range: 1893288–1893931

332  Companies that are residents of listed countries
 (1) For the purposes of this Part, a company is a resident of a listed country at a particular time if, and only if, the company is, in accordance with subsection (2), a resident of a particular listed country at that time.
 (2) For the purposes of this Part, a company is a resident of a particular listed country at a particular time if, and only if, both of the following conditions are satisfied at that time:
 (a) the company is not a Part X Australian resident;
 (b) the company is treated as a resident of the listed country for the purposes of the tax law of the listed country.