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INCOME TAX ASSESSMENT ACT 1997 - SECT 830.20 Treatment of company as a partnership

INCOME TAX ASSESSMENT ACT 1997 - SECT 830.20

Treatment of company as a partnership

    If a company is a * foreign hybrid company in relation to an income year, the * foreign hybrid tax provisions apply as if the company were a partnership, and for that purpose the following provisions of this Subdivision have effect.

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