(1) A partnership
holds an indirect interest in property of a kind referred to in section 72(a),
(b), (c) or (d) if an entity linked to the partnership is entitled to property
of that kind.
(2) Sections 156 and
156A apply where it is necessary to determine whether an entity is linked to a
partnership for the purposes of subsection (1) or section 76(a)(ii) or
77(1)(b).
(3) In applying
sections 156 and 156A, the partnership is the main entity, despite
section 152(2) and (3).
[Section 73 amended: No. 12 of 2019 s. 27.]