Taxation Laws Amendment Act (No. 1) 2001 (72 of 2001)

Schedule 2   Arrangements treated as a sale and loan and limited recourse debt

Part 4   Property transferred by way of security

Income Tax Assessment Act 1997

96   Section 41-5 (table column dealing with Common rule 3)

Omit "Does not apply" (wherever occurring), substitute "Applies (other than section 41-85)".