ITAA 1997 s 240

Income tax: does Division 240 of the Income Tax Assessment Act 1997 ('the Act') apply to a hire purchase agreement if there is a notional buyer but no notional seller that is a party to that agreement?

Income tax: the interaction of deemed ownership under Division 240 of the Income Tax Assessment Act 1997 with the 'holding' rules in Division 40

Income tax: sale and leasebacks

Income tax: application of the Rule of 78 or other methods in calculating the interest component of instalments paid under a fixed term loan or extended credit transaction.

Division 240: 'notional buyer' under a hire purchase agreement

Division 240: deductibility of 'notional interest' to the notional buyer under a hire purchase agreement

Division 240: 'adjustment amount' for the notional buyer under a hire purchase agreement

Division 240: end of a hire purchase agreement

Capital Allowances: 'arrangement payments' under a hire purchase agreement

Capital Allowances: termination amount when a hire purchase agreement ends

Deemed interest in respect of a hire purchase agreement for non-resident interest withholding tax purposes

Income tax: the interaction of deemed ownership under Division 240 of the Income Tax Assessment Act 1997 with the 'holding' rules in Division 40

Income tax: sale and leasebacks

Capital Allowances: meaning of 'value of property' where a hire purchase agreement ends

Capital Allowances: balancing adjustment event - item of plant acquired under a hire purchase arrangement

Simplified Tax System (STS) and hire purchase payments

Hire purchase agreement: notional sale - 'start of the arrangement'

Capital allowances: holder of an intangible depreciating asset - mining, quarrying or prospecting right

Capital Allowances: hire purchase agreement - cost of the acquisition of the property