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  • Attribution tracing interest in a CFP


    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    The attribution tracing interest of a partner in a partnership is the percentage the partner holds or is entitled to acquire of the profits of the partnership or of the partnership property. Where the two percentages differ, the attribution tracing interest will be the greater of those percentages.

    Last modified: 05 Dec 2006QC 18000