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INCOME TAX ASSESSMENT AMENDMENT REGULATIONS 2007 (NO. 4) (SLI NO 177 OF 2007)

- Registered on FRLII: 26 June 2007
- Department:Treasury
- Description:These Regulations amend the Income Tax Assessment Regulations 1997 to set out the partnership treatment requirements that a company, being a limited partnership formed in the United Kingdom, must satisfy in order to be a foreign hybrid company under subsection 830-15(1) of the Income Tax Assessment Act 1997.

TABLE OF PROVISIONS

   1.      Name of Regulations  
   2.      Commencement  
   3.      Amendment of Income Tax Assessment Regulations 1997  
           SCHEDULE 1 Amendment

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