Taxation Laws Amendment Act (No. 2) 1993 (18 of 1993)
Schedule AMENDMENTS OF ACTS
Income Tax Assessment Act 1936
Section 94Y
Add at the end:
"(2) A corporate limited partnership is not liable to pay instalments under Division 1C of Part VI for a year of income unless it was also a corporate limited partnership in relation to the immediately preceding year of income.".
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