Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 5A - Income of certain limited partnerships  

Subdivision C - Corporate tax modifications applicable to corporate limited partnerships  

SECTION 94N  

94N   PRIVATE COMPANY DOES NOT INCLUDE CORPORATE LIMITED PARTNERSHIP  

A reference in the income tax law to a private company in relation to the year of income does not include a reference to the partnership.

Note:

Division 7A (Distributions to entities connected with a private company) applies to certain corporate limited partnerships in the same way as it applies to private companies: see section 109BB .