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).
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