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
33 At the end of section 42-365
Add:
Note: In certain circumstances the notional buyer of property is taken to be its owner (see subsection 240-20(2)).
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