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 94P   94P   SHARE INCLUDES INTEREST IN CORPORATE LIMITED PARTNERSHIP  


A reference in the income tax law to a share includes a reference to an interest in the partnership.

View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.