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
49 Subsection 995-1(1)
Insert:
arrangement payment period has the meaning given by section 240-70.
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