ITAA 1936 s 51AD

Income tax: sale and leasebacks

Income tax: section 51AD - deductions not allowable if an asset financed by non-recourse debt is used by a tax exempt or other entity

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: sale and leasebacks

Commercial debt forgiveness: commercial debt - 'exception provision' - section 51AD of the Income Tax Assessment Act 1936