Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 61.750

A limited partner in an ESVCLP may be entitled to a tax offset for investing in the ESVCLP.

Table of sections

Operative provisions

61 - 755   Object of this Subdivision

61 - 760   Who is entitled to the ESVCLP tax offset

61 - 765   Amount of the ESVCLP tax offset--general case

61 - 770   Amount of the ESVCLP tax offset--members of trusts or partnerships

61 - 775   Amount of the ESVCLP tax offset--trustees