Taxation Laws Amendment Act (No. 1) 2001 (72 of 2001)

Schedule 2   Arrangements treated as a sale and loan and limited recourse debt

Part 4   Property transferred by way of security

Income Tax Assessment Act 1997

97   Subdivision 41-C (heading)

Repeal the heading, substitute:

Subdivision 41-C - Common rule 3 (Provisions relating to the ownership of the property)