Statute
Section 359 — Income Tax Assessment Act 1936: Attribution tracing interest in a CFP
Text of the provision Official document
An entity that is a partner in a CFP holds an attribution tracing interest in the CFP at a particular time equal to the percentage that the entity holds, or is entitled to acquire, at that time of: (a) the total interests in the profits of the CFP; or (b) the total interests in the CFP property; or, if those percentages differ, the greater of those percentages.
Official source: Federal Register of Legislation
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