Income Tax Assessment Amendment Regulations 2007 (No. 4)

(177 of 2007)

21 June 2007

Income Tax Assessment Act 1997

1   Name of Regulations

These Regulations are the Income Tax Assessment Amendment Regulations 2007 (No. 4).

2   Commencement

These Regulations commence on the day after they are registered.

3   Amendment of Income Tax Assessment Regulations 1997

Schedule 1 amends the Income Tax Assessment Regulations 1997.

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).