Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)

Schedule 1   Tax preferred entities (asset financing)

Part 2   Consequential amendments

Income Tax Assessment Act 1997

59   Section 112-97 (before table item 25)



The arrangement period for the tax preferred use of an asset ends

The total cost base and reduced cost base

subsection 250-285(3)

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