Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 240.65

Arrangement payments

                   An arrangement payment is an amount that the * notional buyer is required to pay under the * arrangement but does not include:

                     (a)  an amount in the nature of a penalty payable for failure to make a payment on time; or

                     (b)  a * termination amount.



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