Document ID: chunk:federal_register_of_legislation:C2010C00576:clause:3_29
Version: federal_register_of_legislation:C2010C00576
Segment Type: clause
Provision Reference: sch 3 cl 29
Character Range: 42997–43577

29  At the end of section 92
Add:

 (4) The non‑assessable non‑exempt income of a partner in a partnership shall include:
 (a) so much of the individual interest of the partner in the non‑assessable non‑exempt income of the partnership of the year of income as is attributable to a period when the partner was a resident; and
 (b) so much of the individual interest of the partner in the non‑assessable non‑exempt income of the partnership of the year of income as is attributable to a period when the partner was not a resident and is also attributable to sources in Australia.