Legislation

ITAA 1936 s 830-10(2) was amended to preserve the effect of an election that had been made previously and to ensure that taxpayers could continue to make an election for foreign hybrid treatment notwithstanding the repeal of section 485AA

ATO documents that consider ITAA 1936 s 830-10(2) was amended to preserve the effect of an election that had been made previously and to ensure that taxpayers could continue to make an election for foreign hybrid treatment notwithstanding the repeal of section 485AA

1 document

TD 2017/25currentTD · 2017

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 ?