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
A reference in the income tax law (other than the definitions of dividend , and resident or resident of Australia , in section 6 of this Act and other than Division 355 of the Income Tax Assessment Act 1997 ) to a company or to a body corporate includes a reference to the partnership.
Subdivision C
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Corporate tax modifications applicable to corporate limited partnerships
SECTION 94J
94J
COMPANY
INCLUDES CORPORATE LIMITED PARTNERSHIP
A reference in the income tax law (other than the definitions of dividend , and resident or resident of Australia , in section 6 of this Act and other than Division 355 of the Income Tax Assessment Act 1997 ) to a company or to a body corporate includes a reference to the partnership.
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