Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-5 - CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS  

Division 195 - Special types of company  

Subdivision 195-B - Limited partnerships  

Operative provisions

SECTION 195-75   Determinations to take account of income years of less than 12 months  

195-75(1)  


The Commissioner may, by legislative instrument, make a determination modifying the operation of one or more provisions of this Act in relation to limited partnerships whose accounting periods commence or end under section 18A of the Income Tax Assessment Act 1936 .

195-75(2)  
A determination can only be made in order to take account of the fact that such accounting periods are of less than 12 months ' duration.

195-75(3)  
(Repealed by No 58 of 2006 )


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