INCOME TAX ASSESSMENT ACT 1997 - SECT 394.40 Payments under forestry managed investment scheme

INCOME TAX ASSESSMENT ACT 1997 - SECT 394.40

    For the purposes of this Division, do not treat the following payments as payments under a * forestry managed investment scheme by a * participant in the scheme:

  (a)   payments for * borrowing money;

  (b)   payments of interest and payments in the nature of interest;

  (c)   payments of stamp duty;

  (d)   payments of * GST;

  (e)   payments that relate to one or more of the matters mentioned in paragraphs 394 - 45(4)(a), (b) or (c).