Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 1 Tax preferred entities (asset financing)
Part 2 Consequential amendments
Income Tax Assessment Act 1936
35 Subsection 170(10AA) (after table item 170)
Insert:
|
173 |
Division 250 |
Asset is put to a tax preferred use by a tax preferred end user |