Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 830.1

What this Division is about

This Division:

  (a)   provides for certain entities (called foreign hybrids) that are treated as partnerships for the purposes of foreign income tax, but as companies for the purposes of tax within the meaning of this Act, to be treated as partnerships for the purposes of this Act; and

  (b)   applies special rules to the entities in addition to those that normally apply to partnerships.

Table of sections

830 - 5   Foreign hybrid

830 - 10   Foreign hybrid limited partnership

830 - 15   Foreign hybrid company


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