Administration

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

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: is the addition of a nominal amount to the price of hired goods sufficient to satisfy the requirement in subparagraph (a)(ii) of the definition of 'hire purchase agreement' in subsection 995-1(1) of the Income Tax Assessment Act 1997 ('the Act') and so bring the hiring arrangement within the treatment under Division 240?

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