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 1997
66 Section 10-5 (table)
Insert in its appropriate alphabetical position, determined on a letter-by-letter basis:
limited recourse debt
|
excessive deduction amount (debtor) |
243-40 |
|
excessive deduction amount (partner) |
243-65 |
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