INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 842 - Exempt Australian source income and gains of foreign residents  

Subdivision 842-I - Investment manager regime  

SECTION 842-209   842-209   Residence of corporate limited partnerships  


If an IMR entity makes a choice under paragraph 842-208(2)(c) , section 94T of the Income Tax Assessment Act 1936 as amended by Schedule 7 to the Tax and Superannuation Laws Amendment (2015 Measures No 1) Act 2015 , applies to the entity in relation to the income years in relation to which this Subdivision applies to the entity.



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