Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-90
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CONSOLIDATED GROUPS
Division 716
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Miscellaneous special rules
Subdivision 716-A
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Assessable income and deductions spread over several membership or non-membership periods
Assessable income and deductions arising from share of net income of a partnership or trust, or from share of partnership loss
SECTION 716-100 716-100 Spreading period
The spreading period for the amount referred to in section 716-75 is made up of each period:
(a) that is all or part of the income year; and
(b) throughout which the entity is a partner in the partnership or a beneficiary of the trust, as appropriate.
View history note
Hide history noteSECTION 716-100 716-100 Spreading period
The spreading period for the amount referred to in section 716-75 is made up of each period:
(a) that is all or part of the income year; and
(b) throughout which the entity is a partner in the partnership or a beneficiary of the trust, as appropriate.
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