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 94S   94S   CONTINUITY OF CORPORATE LIMITED PARTNERSHIP NOT AFFECTED BY CHANGES IN COMPOSITION  

For the purposes of the income tax law, a change in the composition of the partnership does not affect the continuity of the partnership.