FINANCIAL CORPORATIONS (TRANSFER OF ASSETS AND LIABILITIES) ACT 1993
This section applies if an interest in a partnership is transferred.
27(2) [Partnership continuity not affected]For the purposes of the Income Tax Assessment Act 1936 , the transfer does not affect the continuity of the partnership.
Archived:
Sch 1 and 2 repealed as inoperative by No 101 of 2006 , s 3 and Sch 2 item 79, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive . For former wording see the CCH Australian Income Tax Legislation archive .
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