Income Tax Assessment Amendment Regulations 2007 (No. 4) (177 of 2007)

Schedule 1   Amendment

[1]   Part 4, after Subdivision 775-B

insert

Subdivision 830-A Meaning of foreign hybrid

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).