Document ID: chunk:federal_register_of_legislation:C2016A00052:clause:3_19
Version: federal_register_of_legislation:C2016A00052
Segment Type: clause
Provision Reference: sch 3 cl 19
Character Range: 53371–53962

19  After paragraph 328‑355(b)
Insert:
 ; or (c) whose assessable income for the income year includes an amount that:
 (i) would not have been so included if you had not been a partner in a partnership, or a beneficiary in a trust, that is a small business entity for the income year; and
 (ii) is not included in the partnership's or trust's assessable income for an income year; and
 (iii) would have formed part of the partnership's or trust's net small business income for an income year if the amount were included in the partnership's or trust's assessable income for an income year.