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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-20 - TAX OFFSETS    View history reference

Division 61 - Generally applicable tax offsets    View history reference

Subdivision 61-P - ESVCLP tax offset    View history reference

Guide to Subdivision 61-P

SECTION 61-750  What this Subdivision is about  

 View history reference

A limited partner in an ESVCLP may be entitled to a tax offset for investing in the ESVCLP.


TABLE OF SECTIONS

Operative provisions
61-755Object of this Subdivision
61-760Who is entitled to the ESVCLP tax offset
61-765Amount of the ESVCLP tax offset - general case
61-770Amount of the ESVCLP tax offset - members of trusts or partnerships
61-775Amount of the ESVCLP tax offset - trustees


 



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