CTM34750 - Residence: dual resident companies: Board's direction

The attribution rules of ICTA88/SCH17/PARA5 and 6, which apply in priority to the apportionment rules of ICTA88/SCH17/PARA1 (3), can only be activated by a direction from the Board. Dual resident investing companies have 60 days in which to appeal against such a direction (ICTA88/SCH17/PARA7). If you think there may be grounds for a direction in a particular case, the file you should submit to CTIAA (International), together with a brief report of the facts and such supporting documentation as is available.