Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 5A - Income of certain limited partnerships  

Subdivision C - 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.