Commonwealth of Australia Consolidated Acts Commonwealth of Australia Consolidated ActsAn * arrangement is treated as a notional sale and notional loan if:
(a) the arrangement is listed in the table below; and
(b) the arrangement relates to the kind of property listed in the table; and
(c) any conditions listed in the table are satisfied.
Special provisions that apply to particular arrangements are also listed in the table.
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This Division applies to: |
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* Arrangements of this kind: |
That relate to this kind of property: |
If these conditions are satisfied: |
Special provisions: |
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1 |
Any goods |
None |
See Subdivision 240-I |
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