Legislation

ITAA 1936 s 30-10(2) should not be applied to such cases simply by using the amount of assessable income, or of the allowable deduction, the individual partner would calculate otherwise under section 92

ATO documents that consider ITAA 1936 s 30-10(2) should not be applied to such cases simply by using the amount of assessable income, or of the allowable deduction, the individual partner would calculate otherwise under section 92