Tax Laws Amendment (2008 Measures No. 5) Act 2008 (145 of 2008)

Schedule 5   Eligible investment business rules

Income Tax Assessment Act 1936

3   Section 102M (subparagraph (b)(iii) of the definition of eligible investment business )

After "company", insert ", including shares in a foreign hybrid company (as defined in the Income Tax Assessment Act 1997)".