Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-10 - FINANCIAL TRANSACTIONS  

Division 240 - Arrangements treated as a sale and loan  

Subdivision 240-A - Application and scope of Division  

Operative provisions

SECTION 240-15   240-15   Scope of Division  

This Division has effect for the purposes of this Act and for the purposes of the Income Tax Assessment Act 1936 other than:

(a) Parts 3-1 and 3-3 of this Act (capital gains tax); and

(b) Division 11A of Part III of the Income Tax Assessment Act 1936 (certain payments to non-residents etc.).