Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)
Schedule 10 Foreign hybrids
Part 2 Amendment of the Income Tax Assessment Act 1997
14 Section 112-97 (after table item 20)
Insert:
|
20A |
An entity becomes or ceases to be a foreign hybrid |
The total cost base and reduced cost base |
Sections 830-80 and 830-85 |