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 830-25  

830-25   Partners are the shareholders in the company  

The partners in the partnership are the *shareholders in the company.