Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 235.805

What this Subdivision is about

An entity that invests in an asset through an instalment warrant, instalment receipt, or other similar arrangement, is treated for most income tax purposes as if it had invested in the asset directly.

A regulated superannuation fund that invests in an asset through a limited recourse borrowing is treated in the same way.

Table of sections

Operative provisions

235 - 810   Object of this Subdivision

235 - 815   Application of Subdivision

235 - 820   Look - through treatment for instalment trusts

235 - 825   Meaning of instalment trust and instalment trust asset

235 - 830   What trusts are covered--instalment trust arrangements

235 - 835   Requirement for underlying investments to be listed or widely held

235 - 840   What trusts are covered--limited recourse borrowings by regulated superannuation funds

235 - 845   Interactions with other provisions


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