Document ID: chunk:federal_register_of_legislation:C2025C00029:section:11:p38
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 11 (pt 38/64)
Character Range: 3394711–3397815

total amount assessed to lessor differs from amount of interest
Guide to Subdivision 242‑D
242‑60 What this Subdivision is about
Operative provisions
242‑65 Adjustments for lessor
242‑70 Adjustments for lessee
              Subdivision 242‑E—Extension, renewal and final ending of the lease
              Guide to Subdivision 242‑E
242‑75 What this Subdivision is about
Operative provisions
242‑80 What happens if the term of the lease is extended or the lease is renewed
242‑85 What happens if an amount is paid by the lessee to acquire the car
242‑90 What happens if the lessee stops having the right to use the car
Division 243—Limited recourse debt
Guide to Division 243
243‑10 What this Division is about
Subdivision 243‑A—Circumstances in which Division operates
Operative provisions
243‑15 When does this Division apply?
243‑20 What is limited recourse debt?
243‑25 When is a debt arrangement terminated?
243‑30 What is the financed property and the debt property?
Subdivision 243‑B—Working out the excessive deductions
Operative provisions
243‑35 Working out the excessive deductions
Subdivision 243‑C—Amounts included in assessable income and deductions
Operative provisions
243‑40 Amount included in debtor's assessable income
243‑45 Deduction for later payments in respect of debt
243‑50 Deduction for payments for replacement debt
243‑55 Effect of Division on later capital allowance deductions
243‑57 Effect of Division on later capital allowance balancing adjustments
243‑58 Adjustment where debt only partially used for expenditure
              Subdivision 243‑D—Special provisions
Operative provisions
243‑60 Application of Division to partnerships
243‑65 Application where partner reduces liability
243‑70 Application of Division to companies ceasing to be 100% subsidiary
243‑75 Application of Division where debt forgiveness rules also apply
Division 245—Forgiveness of commercial debts
Guide to Division 245
245‑1 What this Division is about
245‑2 Simplified outline of this Division
Subdivision 245‑A—Debts to which operative rules apply
Guide to Subdivision 245‑A
245‑5 What this Subdivision is about
Application of Division
245‑10 Commercial debts
245‑15 Non‑equity shares
245‑20 Parts of debts
Subdivision 245‑B—What constitutes forgiveness of a debt
Guide to Subdivision 245‑B
245‑30 What this Subdivision is about
Operative provisions
245‑35 What constitutes forgiveness of a debt
245‑36 What constitutes forgiveness of a debt if the debt is assigned
245‑37 What constitutes forgiveness of a debt if a subscription for shares enables payment of the debt
245‑40 Forgivenesses to which operative rules do not apply
245‑45 Application of operative rules if forgiveness involves an arrangement
Subdivision 245‑C—Calculation of gross forgiven amount of a debt
Guide to Subdivision 245‑C
245‑48 What this Subdivision is about
Working out the value of a debt
245‑50 Extent of forgiveness if consideration is given
245‑55 General rule for working out the value of a debt
245‑60 Special rule for working out the value of a non‑recourse debt
245‑61 Special rule for working out the value