SCHEDULES
SCHEDULE 20Controlled foreign companies and foreign permanent establishments
PART 3Other amendments
40CTA 2010
In section 1139 (definition of “tax advantage”) in subsection (2) —
a
omit the “or” after paragraph (d), and
b
after paragraph (d) insert—
da
the avoidance or reduction of a charge or assessment to a charge under Part 9A of TIOPA 2010 (controlled foreign companies), or