Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 195-75 Determinations to take account of income years of less than 12 months 195-75(1)
The Commissioner may, by legislative instrument, make a determination modifying the operation of one or more provisions of this Act in relation to limited partnerships whose accounting periods commence or end under section 18A of the Income Tax Assessment Act 1936 .
195-75(2)
A determination can only be made in order to take account of the fact that such accounting periods are of less than 12 months ' duration.
195-75(3)
(Repealed by No 58 of 2006 )
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