Statute
Section 94R — Income Tax Assessment Act 1936: Liquidator may include partner in corporate limited partnership
Text of the provision Official document
For the purposes of the income tax law: (a) a reference to the liquidator of the partnership includes a reference to a partner in the partnership who carries out the winding-up of the partnership; and (b) a reference to distributions made by a liquidator in the course of winding up the partnership includes a reference to distributions made by such a partner to himself or herself in the course of winding-up the partnership.
Official source: Federal Register of Legislation
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