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).