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INCOME TAX ASSESSMENT ACT 1936 - SECT 94H Corporate tax modifications applicable to corporate limited partnerships

INCOME TAX ASSESSMENT ACT 1936 - SECT 94H

Corporate tax modifications applicable to corporate limited partnerships

    If a partnership is a corporate limited partnership in relation to a year of income, the income tax law has effect, in relation to the partnership and in relation to the year of income, subject to the changes set out in the following provisions of this Subdivision.

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