Income Tax Assessment Regulations 1997 (Repealed)

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).