Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 815.310

Special rules for partnerships

  (1)   Subdivisions   815 - B and 815 - C apply in relation to the * net income of a partnership in the same way those Subdivisions apply in relation to the taxable income of an entity other than a partnership.

  (2)   Subdivisions   815 - B and 815 - C apply in relation to a * partnership loss of a partnership in the same way those Subdivisions apply in relation to a * tax loss of an entity other than a partnership.


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