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
22 At the end of section 42-55
Add:
Notional sales and notional loans
(9) Division 240 has special rules in respect of the *arrangements that are taken to be a notional sale and *notional loan.
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