Income Tax Assessment Act 1997
CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION PART 2-20 - TAX OFFSETS
Division 61 - Generally applicable tax offsets
Subdivision 61-P - ESVCLP tax offset
Guide to Subdivision 61-P SECTION 61-750 What this Subdivision is about
A limited partner in an ESVCLP may be entitled to a tax offset for investing in the ESVCLP.
|61-755||Object of this Subdivision|
|61-760||Who is entitled to the ESVCLP tax offset|
|61-765||Amount of the ESVCLP tax offset - general case|
|61-770||Amount of the ESVCLP tax offset - members of trusts or partnerships|
|61-775||Amount of the ESVCLP tax offset - trustees|
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