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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