This presentation covers:
- what constitutes a foreign hybrid – TD 2009/2?
- basic consequences – partnership treatment
- current interaction with s.23AJ, Subdiv 768-G and s.23AH
- year to year status of foreign hybrid
- part year disposals of interests in foreign hybrids – the problems
- FSI reforms – FIF repeal
- FSI reforms – future interaction with CFC provisions, s.23AJ, s.23AH and Subdiv 768-G.