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
52 Subsection 995-1(1) (at the end of subparagraph (a)(i) of the definition of hire purchase agreement )
Add:
Note: An example of a contingent obligation is a put option.
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