Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p13
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 13/25)
Character Range: 7344760–7347558

(a) sections 820‑960, 820‑962, 820‑980 and 820‑985;
 (b) section 262A of the Income Tax Assessment Act 1936;
 (c) Part III of the Taxation Administration Act 1953.
 (2) If the relevant provisions would otherwise require or permit something to be done by the company, the thing may be done by one or more members of the company's committee of management (the members) on behalf of the company.
 (3) An obligation that would otherwise be imposed on the company by the relevant provisions:
 (a) is imposed on each member instead; but
 (b) may be discharged by any of the members.
 (4) The members are jointly and severally liable to pay an amount that would otherwise be payable by the company under the relevant provisions.
 (5) An offence against any of the relevant provisions that would otherwise be committed by the company is taken to have been committed by each member who:
 (a) did the relevant act or made the relevant omission; or
 (b) aided, abetted, counselled or procured the relevant act or omission; or
 (c) was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly or whether by any act or omission of the member).
 (6) For the purposes of subsection (5), to establish that the company had a particular state of mind when it engaged in a particular conduct, it is sufficient to show that a member had the relevant state of mind.

Division 830—Foreign hybrids

Table of Subdivisions
 Guide to Division 830
830‑A Meaning of "foreign hybrid"
830‑B Extension of normal partnership provisions to foreign hybrid companies
830‑C Special rules applicable while an entity is a foreign hybrid
830‑D Special rules applicable when an entity becomes or ceases to be a foreign hybrid

Guide to Division 830

830‑1  What this Division is about
      This Division:

                (a) provides for certain entities (called foreign hybrids) that are treated as partnerships for the purposes of foreign income tax, but as companies for the purposes of tax within the meaning of this Act, to be treated as partnerships for the purposes of this Act; and
                (b) applies special rules to the entities in addition to those that normally apply to partnerships.

Subdivision 830‑A—Meaning of "foreign hybrid"

Table of sections
830‑5 Foreign hybrid
830‑10 Foreign hybrid limited partnership
830‑15 Foreign hybrid company
830‑17 References to foreign income tax in section 830‑10 or 830‑15 do not include certain taxes

830‑5  Foreign hybrid
  The expression foreign hybrid means:
 (a) a *foreign hybrid limited partnership; or
 (b) a *foreign hybrid company.

830‑10  Foreign hybrid limited partnership
 (1) Subject to subsection (2), a *limited partnership is a foreign hybrid limited partnership in relation to an income year if:
 (a) it