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.