Attributable Foreign Income (about which the Commissioner has an uneasy feeling that tax avoidance might be involved)
What is accrued income and what is ATTRIBUTED FOREIGN INCOME?
Are you an attributable taxpayer in relation to a non-resident company?
If you are an attributable taxpayer, is it a CONTROLLED FOREIGN COMPANY?
PASSING the ACTIVE INCOME TEST in an UNLISTED COUNTRY=NO attribution
Its easier to pass the ACTIVE INCOME TEST in LISTED COUNTRY (NO attribution of concessions)
How much of the company's ATTRIBUTABLE INCOME is included in YOUR income?
Foreign Trusts - what is attributable taxpayer of a foreign trust?
What income is attributed to an attributable taxpayer of a foreign trust?
