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INCOME TAX ASSESSMENT ACT 1997 - SECT 242.45
What this Subdivision is about
The lessee is entitled to deduct the interest on the notional loan to the same
extent that the lessee would have been able to deduct the lease payments apart
from this Division.
Table of sections
Operative provisions
242 - 50 Extent to which deductions are allowable to lessee
242 - 55 Lease payments not deductible
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