43-45 Certain anti-avoidance provisions
(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.
S 43-45 substituted by No 77 of 2001.