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

54   Subsection 995-1(1)

Insert:

non-arm's length limited recourse debt has the meaning given by subsection 243-20(6).