This Subdivision provides for the inclusion in the notional seller's assessable income of:

(a)   amounts (notional interest) on account of the interest for the notional loan that the notional seller is taken to have made to the notional buyer; and

(b)   any profit made by the notional seller:

  (i)   on the notional sale of the property to the notional buyer; or

  (ii)   on a sale of the property after any notional re - acquisition of the property by the notional seller.