Statute
Section 94N — Income Tax Assessment Act 1936: Private company does not include corporate limited partnership
Text of the provision Official document
A reference in the income tax law to a private company in relation to the year of income does not include a reference to the partnership. Note: Division 7A (Distributions to entities connected with a private company) applies to certain corporate limited partnerships in the same way as it applies to private companies: see section 109BB.
Official source: Federal Register of Legislation
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