Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 1 Tax preferred entities (asset financing)
Part 1 Main amendments
Income Tax Assessment Act 1997
11 Subsection 995-1(1)
Insert:
guaranteed residual value for an asset that is put to a tax preferred use has the meaning given by subsection 250-85(3).
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