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
13 At the end of subsection 28-45(1)
Add:
Note 2: The cost of a car to which Division 240 applies is to be worked out under section 240-25.
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