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.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
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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