Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Commissioner may, by legislative instrument, make a determination modifying the operation of one or more provisions of this Act in relation to limited partnerships whose accounting periods commence or end under section 18A of the Income Tax Assessment Act 1936 .
(2) A determination can only be made in order to take account of the fact that such accounting periods are of less than 12 months' duration.
Table of Subdivisions
Guide to Division 197
197-A What transfers into a company's share capital account does this Division apply to?
197-B Consequence of transfer: franking debit arises
197-C Consequence of transfer: tainting of share capital account
Guide to Division 197