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Legislation
ATO documents that consider ITAA 1997 s 830-10(1)(e)
5 documents
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
Classification of a Bermudan Exempted Limited Partnership for Australian income tax purposes
Classification of a United Kingdom limited partnership for Australian income tax purposes
Classification of a German Kommanditgesellschaft for Australian income tax purposes
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