Commonwealth Consolidated Acts Commonwealth Consolidated ActsAn 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