Document ID: chunk:federal_register_of_legislation:C2004C01190:clause:2_224
Version: federal_register_of_legislation:C2004C01190
Segment Type: clause
Provision Reference: sch 2 cl 224
Character Range: 153718–154216

224  Section 43‑45
Repeal the section, substitute:

43‑45  Certain anti‑avoidance provisions

  These anti‑avoidance provisions:
 (a) section 51AD (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.