Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 830 - Foreign hybrids  

Subdivision 830-A - Meaning of " foreign hybrid "  

SECTION 830-5  

830-5   Foreign hybrid  

The expression foreign hybrid means:

(a) a *foreign hybrid limited partnership; or

(b) a *foreign hybrid company.