INCOME TAX ASSESSMENT ACT 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 830 - Foreign hybrids  

Subdivision 830-A - Meaning of " foreign hybrid "  

SECTION 830-5   830-5   Foreign hybrid  


The expression foreign hybrid means:


(a) a *foreign hybrid limited partnership; or


(b) a *foreign hybrid company.


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