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Div 396 repealed by No 41 of 2011, s 3 and Sch 5 item 158, effective 27 June 2011.

Subdiv 396-C repealed by No 41 of 2011, s 3 and Sch 5 item 158, effective 27 June 2011.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

Guide to Subdivision 396-C

This Subdivision explains the projects that can be approved and who can be approved as borrowers or lenders.

Where a project and a borrower are approved, a land transport facilities borrowings agreement is entered into under Subdivision 396-D.

S 396-55 repealed by No 41 of 2011, s 3 and Sch 5 item 158, effective 27 June 2011. S 396-55 formerly read:

SECTION 396-55 Who can be a lender?  
396-55
A lender must be an Australian resident for the whole of an income year to be entitled to a ^* tax offset under this Division for that income year.

S 396-55 inserted by No 16 of 1998.