Taxation Laws Amendment Act (No. 1) 2001 (72 of 2001)
Schedule 2 Arrangements treated as a sale and loan and limited recourse debt
Part 3 Consequential amendments: limited recourse debt
Income Tax Assessment Act 1936
64 At the end of subsection 160ZJB(2)
Add:
However, it does not include an amount included in a taxpayer's assessable income under Division 243 of the Income Tax Assessment Act 1997.
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