Income Tax Assessment Act 1997

Div 396 repealed by No 41 of 2011, s 3 and Sch 5 item 158, effective 27 June 2011.

Subdiv 396-B repealed by No 41 of 2011, s 3 and Sch 5 item 158, effective 27 June 2011. The guide to Subdiv 396-B formerly read:

Guide to Subdivision 396-B

This Subdivision sets out the interest for which a tax offset can be obtained.

S 396-40 repealed by No 41 of 2011, s 3 and Sch 5 item 158, effective 27 June 2011. S 396-40 formerly read:

SECTION 396-40 Interest ceasing to be covered by a land transport facilities borrowings agreement  
396-40
^* LTF interest ceases to be covered by a ^* land transport facilities borrowing agreement if the borrower or a lender breaches the agreement and the *Transport Minister decides:

(a) that the breach is a material breach of the agreement; and

(b) not to agree to vary the agreement in a way that would cause the breach to no longer be a breach.

S 396-40 amended by No 88 of 2009, s 3 and Sch 5 item 151, by substituting " *Transport Minister " for " Minister for Transport and Regional Development " , effective 18 September 2009.

S 396-40 inserted by No 16 of 1998.