Statute
Section 94J — Income Tax Assessment Act 1936: Company includes corporate limited partnership
Text of the provision Official document
A reference in the income tax law (other than the definitions of dividend, and resident or resident of Australia, in section 6 of this Act and other than Division 355 of the Income Tax Assessment Act 1997) to a company or to a body corporate includes a reference to the partnership.
Official source: Federal Register of Legislation
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