Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 1 Tax preferred entities (asset financing)
Part 2 Consequential amendments
Income Tax Assessment Act 1997
59 Section 112-97 (before table item 25)
Insert:
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23 |
The arrangement period for the tax preferred use of an asset ends |
The total cost base and reduced cost base |
subsection 250-285(3) |