Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)
Schedule 3 Miscellaneous and technical amendments
Part 2 Amendments commencing the first 1 January, 1 April, 1 July or 1 October to occur after Royal Assent
Division 8 Finance leases
Income Tax Assessment Act 1997
65 Subsection 705-25(5) (note 2)
Omit "finance".