StatuteIncome Tax Assessment Act 1936

Section 94P — Income Tax Assessment Act 1936: Share includes interest in corporate limited partnership

Text of the provision Official document

A reference in the income tax law to a share includes a reference to an interest in the partnership.

There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.

See judgments from Australian courts and tribunals with a plain-English summary and legal holding.