Tax Laws Amendment (2008 Measures No. 5) Act 2008 (145 of 2008)
Schedule 5 Eligible investment business rules
Income Tax Assessment Act 1936
3 Section 102M (subparagraph (b)(iii) of the definition of eligible investment business )
After "company", insert ", including shares in a foreign hybrid company (as defined in the Income Tax Assessment Act 1997)".
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