Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 240.10

    An * arrangement is treated as a notional sale and notional loan if:

  (a)   the arrangement is listed in the table below; and

  (b)   the arrangement relates to the kind of property listed in the table; and

  (c)   any conditions listed in the table are satisfied.

Special provisions that apply to particular arrangements are also listed in the table.

 

This Division applies to:
	* Arrangements of this kind:	That relate to this kind of property:	If these conditions are satisfied:	Special provisions:
1	* Hire purchase agreement	Any goods	None	See Subdivision   240 - I