Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 5A - Income of certain limited partnerships  

Subdivision C - Corporate tax modifications applicable to corporate limited partnerships  

SECTION 94U   94U   INCORPORATION  

For the purposes of the income tax law, the partnership is taken to have been incorporated:

(a) in the place where it was formed; and

(b) under a law in force in that place.