Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 61.750

What this Subdivision is about

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

Operative provisions



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