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
51 Subsection 995-1(1) (subparagraph (a)(i) of the definition of hire purchase agreement )
Omit "or obligation", substitute ", obligation or contingent obligation".
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