Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-10
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FINANCIAL TRANSACTIONS
Division 240
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Arrangements treated as a sale and loan
Subdivision 240-A
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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.).
View history note
Hide history noteSECTION 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.).