94U
CurrentIncorporation
Volume 2Part III, Divisions 3A to 9C (sections 82LA to 121L)
Part IIILiability to taxation
Division 5AIncome of certain limited partnerships
Subdivision CCorporate tax modifications applicable to corporate limited partnerships
94U Incorporation
For the purposes of the income tax law, the partnership is taken to have been incorporated:
(a)
in the place where it was formed; and
(b)
under a law in force in that place.
This Act’s bill:Second reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.