Taxation Laws Amendment Act (No. 1) 2001 (72 of 2001)
Schedule 2 Arrangements treated as a sale and loan and limited recourse debt
Part 4 Property transferred by way of security
Income Tax Assessment Act 1997
94 Section 40-5 (box relating to Common rule 3)
Omit "Anti-avoidance provisions", substitute "Provisions".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
