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Online IR4 2004

Help IR4 2004 - Company controlled or owned by non-residents

We need to know whether the company is owned or controlled by non-residents because we may need to consider the application of subpart FG, sections GC 1 or GD 13 of the Income Tax Act 1994.

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Date published: 02 Dec 2004

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Individuals & Families

Businesses

Non-profit organisations

Non-residents & visitors