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Income Tax Assessment (1997 Act) Regulations 2021
830‑15.01 Foreign hybrid company830‑15.01 Foreign hybrid company
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830‑15.01 Foreign hybrid company
For the purposes of paragraph 830‑15(3)(c) of the Act, it is a requirement for a company in relation to an income year, that the company be a limited liability partnership for the purposes of the Limited Liability Partnerships Act 2000 (UK).
Note: This requirement must be satisfied at all times during the income year when the company is in existence (see paragraph 830‑15(1)(a) of the Act).
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