Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 240-75 When is the end of the arrangement? 240-75(1)
If the *arrangement is stated to cease to have effect at a particular time, it is taken for the purposes of this Division to end (even if it is extended or renewed) at the earlier of:
(a) that time; or
(b) the time at which the arrangement ceases to have effect (whether because the arrangement is terminated or for any other reason).
Note:
Section 240-80 deals with extensions and renewals.
240-75(2)
An *arrangement is taken to have ended if it is extended or renewed.
240-75(3)
If the *arrangement is of indefinite duration, it ends at the time at which the arrangement ceases to have effect even if the *arrangement is renewed.
Note:
Section 240-80 deals with extensions and renewals.
240-75(4)
An *arrangement is taken to have ended if it is reasonable to conclude, having regard to the terms and conditions of the *arrangement, that the arrangement has ceased to have effect.
240-75(5)
An *arrangement is also taken to have ended if the property has been lost or destroyed.
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