Income Tax Act 2007

This section has no associated Explanatory Notes

16(1)Amend section 118ZC (member’s contribution to trade) as follows.

(2)In subsection (1) for “section 117” substitute “section 118”.

(3)In subsection (2)—

(a)omit “that section and”,

(b)for “him” substitute “it”, and

(c)for “his” substitute “its”.

(4)In subsection (3)—

(a)for “he”, in each place where it occurs, substitute “it”, and

(b)for “him” substitute “it”.

(5)In subsection (4)—

(a)for “he”, in both places where it occurs, substitute “it”,

(b)for “its” substitute “the partnership's”, and

(c)for “it” substitute “the partnership”.

(6)Omit subsection (5).