Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 830 - Foreign hybrids  

Subdivision 830-B - Extension of normal partnership provisions to foreign hybrid companies  

Note:

The normal partnership provisions will apply of their own force to foreign hybrids that are foreign hybrid limited partnerships.

SECTION 830-20   830-20   Treatment of company as a partnership  


If a company is a *foreign hybrid company in relation to an income year, the *foreign hybrid tax provisions apply as if the company were a partnership, and for that purpose the following provisions of this Subdivision have effect.

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