Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 94N

Private company does not include corporate limited partnership

    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.



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