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

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

Part 3   Consequential amendments: limited recourse debt

Income Tax Assessment Act 1997

67   Section 12-5 (table)

Insert in its appropriate alphabetical position, determined on a letter-by-letter basis:

limited recourse debt