Document ID: chunk:federal_register_of_legislation:F2024L00550:reg:6:p5
Version: federal_register_of_legislation:F2024L00550
Segment Type: reg
Provision Reference: reg 6 (pt 5/5)
Character Range: 17413–18365

of the ITAA 1997, must be lodged by the following:
 (a) all partners resident in Australia; or
 (b) any partner resident in Australia who satisfies the conditions set out below:
 (i) if all resident partners have equal individual interests in the net income, or partnership loss, of the partnership in the 2024 year, by any one of those partners;
 (ii) if two or more resident partners have equal individual interests in the net income, or partnership loss, of the partnership in the 2024 year, and those interests are greater than the individual interest of any other resident partners, by any one of the partners with the greatest equal interest; or
 (iii) if subparagraphs 6(12)(b)(i) and 6(12)(b)(ii) do not apply, by the resident partner who has the greatest individual interest in the net income, or partnership loss, of the partnership in the 2024 year; or
 (c) if there is no partner resident in Australia, the partnership's agent in Australia.