Income Tax Assessment Act 1936
PART III
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LIABILITY TO TAXATION
Division 5A
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Income of certain limited partnerships
Subdivision C
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Corporate tax modifications applicable to corporate limited partnerships
SECTION 94Q
94Q
SHAREHOLDER
INCLUDES PARTNER IN CORPORATE LIMITED PARTNERSHIP
A reference in the income tax law to a shareholder includes a reference to a partner in the partnership.
View history note
Hide history noteA reference in the income tax law to a shareholder includes a reference to a partner in the partnership.
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