Statute
Section 94U — Income Tax Assessment Act 1936: Incorporation
Text of the provision Official document
For the purposes of the income tax law, the partnership is taken to have been incorporated: (a) in the place where it was formed; and (b) under a law in force in that place.
Official source: Federal Register of Legislation
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from Australian courts and tribunals with a plain-English summary and legal holding.
Explore case law →