ITAA 1997 s 830-15(1)

Foreign hybrid rules: treatment of foreign hybrid company as a partnership

Consolidation: membership rules - foreign hybrid company

Foreign hybrid company: US limited liability company

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

Foreign Investment Fund exemption and foreign hybrid