Document ID: chunk:federal_register_of_legislation:C2025C00014:section:78a:p6
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 78A (pt 6/17)
Character Range: 429046–432209

91 Liability of partnerships
92 Income and deductions of partner
92A Deductions in respect of outstanding subsection 92(2AA) amounts
94 Partner not having control and disposal of share in partnership income
Division 5A—Income of certain limited partnerships
Subdivision A—Preliminary
94A Object
94B Interpretation
94C Continuity of limited partnership not affected by changes in composition
Subdivision B—Corporate limited partnerships
94D Corporate limited partnerships
94E Continuity of business test
94F Change in composition of limited partnership—election that partnership not be treated as an eligible limited partnership
94G Continuity of ownership test
Subdivision C—Corporate tax modifications applicable to corporate limited partnerships
94H Corporate tax modifications applicable to corporate limited partnerships
94J Company includes corporate limited partnership
94K Partnership does not include corporate limited partnership
94L Dividend includes distribution of corporate limited partnership
94M Drawings etc. deemed to be dividends paid out of profits
94N Private company does not include corporate limited partnership
94P Share includes interest in corporate limited partnership
94Q Shareholder includes partner in corporate limited partnership
94R Liquidator may include partner in corporate limited partnership
94S Continuity of corporate limited partnership not affected by changes in composition
94T Residence of corporate limited partnership
94U Incorporation
94V Obligations and offences
94X Modification of loss provisions
Division 6—Trust income
95AAA Simplified outline of the relationship between this Division, Division 6E and Subdivisions 115‑C and 207‑B of the Income Tax Assessment Act 1997
95AAB Adjustments under Subdivision 115‑C or 207‑B of the Income Tax Assessment Act 1997—references in this Act to assessable income under section 97, 98A or 100
95AAC Adjustments under Subdivision 115‑C or 207‑B of the Income Tax Assessment Act 1997—references in this Act to liabilities under section 98, 99 or 99A
95AAD Division does not apply in relation to AMIT
95 Interpretation
95AB Modifications for special disability trusts
95A Special provisions relating to present entitlement
95B Certain beneficiaries deemed not to be under legal disability
96 Trustees
97 Beneficiary not under any legal disability
97A Beneficiaries who are owners of farm management deposits
98 Liability of trustee
98A Non‑resident beneficiaries assessable in respect of certain income
98B Deduction from beneficiary's tax
99 Certain trust income to be taxed as income of an individual
99A Certain trust income to be taxed at special rate
99B Receipt of trust income not previously subject to tax
99C Determining whether property is applied for benefit of beneficiary
99D Refund of tax to non‑resident beneficiary
99E Later trust not taxed on income already taxed under subsection 98(4)
99G Amounts covered by withholding requirement
99GA Amounts covered by sovereign immunity exemption
99H Late payments
100 Beneficiary assessable in respect of certain trust income
100AA Failure to pay or notify present entitlement of exempt entity
100AB Adjusted Division