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I-3 - Taxation Act
Section 1175.28.10
Disposition versions
1175.28.10. If a person is required to pay tax for any taxation year under section 1175.28.9, the tax that the person is required to pay for a subsequent taxation year, under a particular provision of any of Parts III.0.1 to III.1.7 and III.7.1 to III.10.10, may not, despite the particular provision, be greater than the amount by which the tax otherwise determined exceeds the portion of that tax that could reasonably be considered to have become payable by the person under section 1175.28.9 for a taxation year preceding the subsequent taxation year if the rule set out in the second paragraph applied.
The rule to which the first paragraph refers is the rule whereby it shall be considered that the agreed proportion in respect of the person for a fiscal period of the partnership that ends in a taxation year of the person and at the end of which the person is a member of the partnership is the same as that determined for the partnership’s fiscal period that ends in the subsequent taxation year referred to in the first paragraph.
1175.28.10. If a person is required to pay tax for any taxation year under section 1175.28.9, the tax that the person is required to pay for a subsequent taxation year, under a particular provision of any of Parts III.0.1 to III.1.7 and III.7.1 to III.10.10, may not, despite the particular provision, be greater than the amount by which the tax otherwise determined exceeds the portion of that tax that could reasonably be considered to have become payable by the person under section 1175.28.9 for a taxation year preceding the subsequent taxation year if the rule set out in the second paragraph applied.
The rule to which the first paragraph refers is the rule whereby it shall be considered that the person’s share of the income or loss of the partnership for a fiscal period of the partnership that ends in a taxation year of the person and at the end of which the person is a member of the partnership, and the partnership’s income or loss for that fiscal period are the same as those determined for the partnership’s fiscal period that ends in the subsequent taxation year referred to in the first paragraph.
