Legislation

ITAA 1936 s 35-10(2) as referring only to the share of net income included in the assessable income of the partner under subsection 92(1)

ATO documents that consider ITAA 1936 s 35-10(2) as referring only to the share of net income included in the assessable income of the partner under subsection 92(1)

2 documents

TR 2003/3currentTR · 2003

Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership.

TR 2002/D10 (Finalised)replacedTR · 2002

Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) to business activities carried on in partnership