Income Tax Assessment Act 1997
CHAPTER 4
-
INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5
-
GENERAL
Division 830
-
Foreign hybrids
Guide to Division 830
SECTION 830-1
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.
View history note
Hide history noteThis Division:
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.