Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The * notional buyer is only entitled to deduct * notional interest for an income year to the extent that the notional buyer would, apart from this Division, have been entitled to deduct * arrangement payments for that income year if no part of those payments were capital in nature.
(2) The * notional buyer is entitled to deduct * notional interest for * arrangement payment periods, and parts of arrangement payment periods, in the income year.