INCOME TAX ASSESSMENT ACT 1936

PART III - LIABILITY TO TAXATION  

Division 5A - Income of certain limited partnerships  

Subdivision A - Preliminary  

SECTION 94B   94B   INTERPRETATION  


In this Division:

corporate limited partnership
(Repealed by No 75 of 2010 )

income tax law
means:


(a) this Act (other than this Division and Division 830 of the Income Tax Assessment Act 1997 ); and


(b) an Act that imposes any tax payable under this Act; and


(c) the Income Tax Rates Act 1986 ; and


(d) the Taxation Administration Act 1953 , so far as it relates to an Act covered by paragraph (a), (b) or (c); and


(e) any other Act, so far as it relates to an Act covered by paragraph (a), (b), (c) or (d); and


(f) regulations under an Act covered by any of the preceding paragraphs.

"limited partnership"
(Repealed by No 136 of 2002)

year of income
means (except in paragraph 94L(b)) the year of income in which 19 August 1992 occurred or a later year of income.


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