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
45 Subsection 995-1(1) (at the end of the definition ofpartnership)
Add:
Note 2: A reference to a partnership does not include a reference to a corporate limited partnership: see section 94K of theIncome Tax Assessment Act 1936.
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