Question 30



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

Complete by placing an 'X' in the applicable box. If you answer 'yes', you need to include:

  • the number of foreign hybrid limited partnerships (FHLPs) or foreign hybrid companys (FHCs) you had interest in during the income year at C
  • the total amount of your share of net income/distribution of profit received at D.

This question will help us to identify if there is a risk that income of a FHLP or a FHC has not been appropriately returned in Australia as an assessable distribution.

FHLP has the same meaning as set out in section 830-10 of the ITAA 1997.

FHC has the same meaning as set out in section 830-15 of the ITAA 1997.


ABC Co is an Australian resident taxpayer that is a partner in several foreign hybrid limited partnerships. It also holds shares in a foreign hybrid company. During the income year ABC Co received the following in respect of its interests in these entities.



Share of net income from the BBB Partnership


Share of net income from the CCC Partnership*


Distribution of profit from the XYZ Company




*This would be the deductible amount per section 830-45 of the ITAA 1997.

ABC Co will complete question 30 as follows.

Example of question 30 completed

Last modified: 09 Nov 2011QC 24292