Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 43.45

    These anti - avoidance provisions:

  (a)   section   51AD (Deductions not allowable in respect of property under certain leveraged arrangements) of the Income Tax Assessment Act 1936 ;

  (b)   Division   16D (Certain arrangements relating to the use of property) of Part   III of that Act;

apply to your deductions under this Division for an asset as if you were the owner of the asset instead of any other person.