Document ID: chunk:federal_register_of_legislation:C2025C00029:section:11:p37
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 11 (pt 37/64)
Character Range: 3391761–3395021

provisions
240‑10 Application of this Division
240‑15 Scope of Division
Subdivision 240‑B—The notional sale and notional loan
Operative provisions
240‑17 Who is the notional seller and the notional buyer?
240‑20 Notional sale of property by notional seller and notional acquisition of property by notional buyer
240‑25 Notional loan by notional seller to notional buyer
Subdivision 240‑C—Amounts to be included in notional seller's assessable income
Guide to Subdivision 240‑C
240‑30 What this Subdivision is about
Operative provisions
240‑35 Amounts to be included in notional seller's assessable income
240‑40 Arrangement payments not to be included in notional seller's assessable income
              Subdivision 240‑D—Deductions allowable to notional buyer
              Guide to Subdivision 240‑D
240‑45 What this Subdivision is about
Operative provisions
240‑50 Extent to which deductions are allowable to notional buyer
240‑55 Arrangement payments not to be deductions
Subdivision 240‑E—Notional interest and arrangement payments
Operative provisions
240‑60 Notional interest
240‑65 Arrangement payments
240‑70 Arrangement payment periods
Subdivision 240‑F—The end of the arrangement
Operative provisions
240‑75 When is the end of the arrangement?
240‑80 What happens if the arrangement is extended or renewed
240‑85 What happens if an amount is paid by or on behalf of the notional buyer to acquire the property
240‑90 What happens if the notional buyer ceases to have the right to use the property
Subdivision 240‑G—Adjustments if total amount assessed to notional seller differs from amount of interest
Guide to Subdivision 240‑G
240‑100 What this Subdivision is about
Operative provisions
240‑105 Adjustments for notional seller
240‑110 Adjustments for notional buyer
Subdivision 240‑H—Application of Division 16E to certain arrangements
240‑112 Division 16E applies to certain arrangements
Subdivision 240‑I—Provisions applying to hire purchase agreements
Operative provisions
240‑115 Another person, or no person taken to own property in certain cases
Division 242—Leases of luxury cars
Guide to Division 242
242‑1 What this Division is about
Subdivision 242‑A—Notional sale and loan
Guide to Subdivision 242‑A
242‑5 What this Subdivision is about
Operative provisions
242‑10 Application
242‑15 Notional sale and acquisition
242‑20 Consideration for notional sale, and cost, of car
242‑25 Notional loan by lessor to lessee
Subdivision 242‑B—Amount to be included in lessor's assessable income
Guide to Subdivision 242‑B
242‑30 What this Subdivision is about
Operative provisions
242‑35 Amount to be included in lessor's assessable income
242‑40 Treatment of lease payments
Subdivision 242‑C—Deductions allowable to lessee
Guide to Subdivision 242‑C
242‑45 What this Subdivision is about
Operative provisions
242‑50 Extent to which deductions are allowable to lessee
242‑55 Lease payments not deductible
Subdivision 242‑D—Adjustments if 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