Income Tax Assessment Act 1997
For the purposes of this Division, do not treat the following payments as payments under a *forestry managed investment scheme by a *participant in the scheme:
(a) payments for *borrowing money;
(b) payments of interest and payments in the nature of interest;
(c) payments of stamp duty;
(d) payments of *GST;
(e) payments that relate to one or more of the matters mentioned in paragraphs 394-45(4)(a), (b) or (c) .