ITAA 1936 s 485

Income tax: can a foreign resident elect to treat their interest in a limited partnership as an interest in a foreign hybrid limited partnership under paragraph 830-10(2)(b) of the Income Tax Assessment Act 1997 ?

Compendium

Income tax: can a foreign resident elect to treat their interest in a limited partnership as an interest in a foreign hybrid limited partnership under paragraph 830-10(2)(b) of the Income Tax Assessment Act 1997?

Foreign Life Policies: FIF exemption where period from date of original temporary resident visa to end of year of income exceeds four years

Application of the Foreign Investment Fund (FIF) rules to a US Savings & Investment Plan which is an employer-sponsored superannuation fund

Foreign Investment Funds: interest in FIF where taxpayer redeems all of its shares in the FIF on the last day of the income year and acquires shares in the same FIF at the beginning of the next income year

Foreign Investment Fund exemption and foreign hybrid

Foreign Investment Fund exemption and foreign hybrid