INCOME TAX ASSESSMENT ACT 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 815 - Cross-border transfer pricing  

Subdivision 815-D - Special rules for trusts and partnerships  

Operative provisions

SECTION 815-310   Special rules for partnerships  

815-310(1)  
Subdivisions 815-B and 815-C apply in relation to the *net income of a partnership in the same way those Subdivisions apply in relation to the taxable income of an entity other than a partnership.

815-310(2)  
Subdivisions 815-B and 815-C apply in relation to a *partnership loss of a partnership in the same way those Subdivisions apply in relation to a *tax loss of an entity other than a partnership.


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