ITAA 1936 s 16D of Part III

Income tax: when Division 16D of Part III of the Income Tax Assessment Act 1936 applies to an arrangement, a proportion of each arrangement payment, representing the notional principal amount, may be treated as non-assessable by the operation of subsection 159GK(1). In such cases is a proportion of the costs relating to the non-assessable amount not deductible under subsection 51(1)?

Anti-avoidance provisions: control by an exempt end-user of the use of property owned by the taxpayer for the purposes of Division 16D

Income tax: in Division 16D of Part III of the Income Tax Assessment Act 1936 , what does effective life mean in applying the tests of a qualifying arrangement to items of second hand property?

Income tax: interpretation of Division 16D - restrictions applying to certain non-leveraged finance leases to exempt public bodies or for overseas use