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
85 At the end of subsection 387-355(2)
Add:
Note 3: Where you have had a deduction under this Subdivision an amount may be included in your assessable income if the expenditure was financed by limited recourse debt that has terminated: see Division 243.
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