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25 Sep 08 Foreign income tax and Div 830 foreign hybrid limited partnerships - TD 2008/D13

This draft Taxation Determination was released on 24 September 2008 for public comment by 24 October 2008. Its full title is "Income tax: when is 'foreign income tax ... imposed ... on the partners, not the partnership' under paragraph 830-10(1)(b) of ITAA 1997 for the purpose of determining whether a foreign limited partnership is a foreign hybrid limited partnership under Division 830 of that Act?"

For a copy of TD 2008/D13, go here.

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