Legislation

ITAA 1997 s 830-10(1)(a) to 830-10(1)(d) (for a foreign hybrid limited partnership) or paragraphs 830-15(1)(a) to 830-15(1)(c) (for a foreign hybrid company) are met, and the taxpayer makes an election under subsections 830-10(2) or 830-15(5)

ATO documents that consider ITAA 1997 s 830-10(1)(a) to 830-10(1)(d) (for a foreign hybrid limited partnership) or paragraphs 830-15(1)(a) to 830-15(1)(c) (for a foreign hybrid company) are met, and the taxpayer makes an election under subsections 830-10(2) or 830-15(5)

1 document

TR 2009/6currentTR · 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