INCOME TAX ASSESSMENT REGULATIONS 1997

PART 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

Subdivision 830-A - Meaning of foreign hybrid  

REGULATION 830-15.01   830-15.01   FOREIGN HYBRID COMPANY  


For paragraph 830-15(3)(c) of the Act, it is a requirement for a company in relation to an income year, that the company be a limited liability partnership for the purposes of the Limited Liability Partnerships Act 2000 (UK).



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