Income Tax Assessment Act 1997
INTERNATIONAL ASPECTS OF INCOME TAX
Guide to Division 830
What this Division is about
(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.