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: 170383–171481

4                                      an attributable taxpayer (within the meaning of Part X of the Income Tax Assessment Act 1936) of a *controlled foreign company (CFC)  work out the *attributable income of the CFC                                                                                                                                                                 (a) if the choice you make under this item is a backdated startup choice (see section 960‑65)—the CFC's statutory accounting period (within the meaning of Part X of the Income Act Assessment Act 1936) in which you make the choice; or
                                                                                                                                                                                                                                                                                                                                                                                          (b) in any other case—the CFC's statutory accounting period following the one in which you make the choice.