Commonwealth Consolidated Acts
[Index]
[Table]
[Search]
[Search this Act]
[Notes]
[Noteup]
[Previous]
[Next]
[Download]
[Help]
INCOME TAX ASSESSMENT ACT 1997 - SECT 247.5
Object of Division
The object of this Division is to ensure that amounts for *
capital protection under all relevant * capital protected borrowings are
treated (for the borrower) under this Act as a payment for a put option.
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback