Income Tax Assessment Act 1936
PART III
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LIABILITY TO TAXATION
Division 5A
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Income of certain limited partnerships
If a partnership is a corporate limited partnership in relation to a year of income, the income tax law has effect, in relation to the partnership and in relation to the year of income, subject to the changes set out in the following provisions of this Subdivision.
Subdivision C
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Corporate tax modifications applicable to corporate limited partnerships
SECTION 94H
94H
CORPORATE TAX MODIFICATIONS APPLICABLE TO CORPORATE LIMITED PARTNERSHIPS
If a partnership is a corporate limited partnership in relation to a year of income, the income tax law has effect, in relation to the partnership and in relation to the year of income, subject to the changes set out in the following provisions of this Subdivision.
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