s 842-209
In forceResidence of corporate limited partnerships
Chapter 4International aspects of income tax
Part 4-5General
Division 842Exempt Australian source income and gains of foreign residents
Subdivision 842-IInvestment manager regime
842-209 Residence of corporate limited partnerships
If an IMR entity makes a choice under paragraph 842‑208(2)(c), section 94T of the Income Tax Assessment Act 1936 as amended by Schedule 7 to the Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015, applies to the entity in relation to the income years in relation to which this Subdivision applies to the entity.
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