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
97 Subdivision 41-C (heading)
Repeal the heading, substitute:
Subdivision 41-C - Common rule 3 (Provisions relating to the ownership of the property)
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