Tax Laws Amendment (Transfer of Provisions) Act 2010 (79 of 2010)
Schedule 2 Forgiveness of commercial debts
Part 2 Consequential amendments
Income Tax Assessment Act 1997
43 Subsection 995-1(1) (at the end of the definition ofcompany)
Add:
Note 2: A reference to a company includes a reference to a corporate limited partnership: see section 94J of theIncome Tax Assessment Act 1936.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
