Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)
Schedule 10 Foreign hybrids
Part 1 Amendment of the Income Tax Assessment Act 1936
4 At the end of section 324
Add:
Note: Section 830-75 of the Income Tax Assessment Act 1997 sets out additional circumstances, relating to entities that are foreign hybrids, in which a gain or profit is subject to tax in a listed country.
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