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

51   Subsection 995-1(1) (subparagraph (a)(i) of the definition of hire purchase agreement )

Omit "or obligation", substitute ", obligation or contingent obligation".