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

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

Part 2   Consequential amendments: arrangements treated as a sale and loan

Income Tax Assessment Act 1997

13   At the end of subsection 28-45(1)

Add:

Note 2: The cost of a car to which Division 240 applies is to be worked out under section 240-25.