Legislation

ITAA 1936 s of the capital contributed by that partner to the partnership it is not income according to ordinary concepts (because it is capital) and is not assessable to that partner under either subsection 92(1)

ATO documents that consider ITAA 1936 s of the capital contributed by that partner to the partnership it is not income according to ordinary concepts (because it is capital) and is not assessable to that partner under either subsection 92(1)