| CA23805 | Background, outline, commencement and electing in |
| CA23810 | Lessees |
| CA23815 | Pre-commencement rentals, additional expenditure |
| CA23820 | Chains of leases |
| CA23825 | Disposal events and disposal values |
| CA23830 | Definitions of plant or machinery lease, short lease, funding and long funding leases |
| CA23835 | Definitions of derived lease and excluded lease |
| CA23840 | Transfers, assignments etc. |
| CA23845 | Miscellaneous |
| CA23850 | More definitions |
| CA23855 | Transitional issues |
