Section 94L — Income Tax Assessment Act 1936: Dividend includes distribution of corporate limited partnership

A reference in the income tax law (other than subsection 44(1A) of this Act) to a dividend or to a dividend within the meaning of section 6: (a) includes a reference to a distribution made by the partnership, whether in money or in other property, to a partner in the partnership; and (b) does not include a reference to a distribution to the extent to which the distribution is attributable to profits or gains arising during a year of income in relation to which the partnership was not a corporate limited partnership.