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
95 Section 41-5 (heading to table column dealing with Common rule 3)
Omit " Anti-avoidance provisions ", substitute " Provisions ".
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