INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 394 - Forestry managed investment schemes  

SECTION 394-40   394-40   Payments under forestry managed investment scheme  


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) .


 

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