Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Division:
(a) provides for certain entities (called foreign hybrids) that are treated as partnerships for the purposes of foreign income tax, but as companies for the purposes of tax within the meaning of this Act, to be treated as partnerships for the purposes of this Act; and
(b) applies special rules to the entities in addition to those that normally apply to partnerships.
Table of sections
830 - 5 Foreign hybrid
830 - 10 Foreign hybrid limited partnership
830 - 15 Foreign hybrid company