INCOME TAX ASSESSMENT ACT 1997 - SECT 240.45 What this Subdivision is about
INCOME TAX ASSESSMENT ACT 1997 - SECT 240.45
What this Subdivision is aboutThis Subdivision provides that the notional buyer may, in certain circumstances, be entitled to deductions for the notional interest for the notional loan that the notional seller is taken to have made to the notional buyer.
240 - 50 Extent to which deductions are allowable to notional buyer
240 - 55 Arrangement payments not to be deductions