Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Subject to subsection (2), where, under a transaction, the use of property is obtained by a person for a period at the end of which the title to the property will or may pass to the person, the property shall be deemed, for the purposes of this Act, to have been provided to the person at the time when the use of the property was obtained by the person.
(2) Property shall not be taken to have been provided to a
person by virtue of subsection (1) if the period for which the person
has the use of the property terminates without the title to the property
passing to the person, and nothing in section 74 prevents the amendment
of an assessment for the purpose of giving effect to this subsection.