Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 32.90

    In the case of a partnership:

• item   1.8 (exception for providing employee with an allowance) of the table in section   32 - 30; and
• subsection   32 - 65(3) (which defines business meeting );

apply to a partner in the same way as they apply to an employee of the partnership, but only for the purposes of calculating, in accordance with section   90 of the Income Tax Assessment Act 1936 , the partnership's net income or partnership loss.

Table of Subdivisions

  Guide to Division   34

34 - A   Application of Division   34

34 - B   Deduction for your non - compulsory uniform

34 - C   Registering the design of a non - compulsory uniform

34 - D   Appeals from Industry Secretary's decision

34 - E   The Register of Approved Occupational Clothing

34 - F   Approved occupational clothing guidelines

34 - G   The Industry Secretary