Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 240.10

Application of this Division

                   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



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