S 139GG repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections
Income Tax (Transitional Provisions) Act 1997
. S 139GG formerly read:
SECTION 139GG MEANING OF
PROVISION OF FINANCIAL ASSISTANCE 139GG
provision of financial assistance
includes the making of a loan, giving of a guarantee, provision of security, release of an obligation and forgiving of a debt.