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 1936

4   Subsection 82AQ(1) (definition of hire-purchase agreement )

Repeal the definition, substitute:

hire-purchase agreement means a hire purchase agreement to which Division 240 of the Income Tax Assessment Act 1997 applies.