Legislation

ITAA 1936 s 92 and 93 of this draft Ruling), the net income of a foreign hybrid (for the purposes of Division 5

ATO documents that consider ITAA 1936 s 92 and 93 of this draft Ruling), the net income of a foreign hybrid (for the purposes of Division 5

1 document

TR 2009/D1 (Finalised)replacedTR · 2009

Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities