CA28900 - PMA: Anti-avoidance: Finance leaseback: Contents

CA28910Background, commencement, and definitions
CA28920Lessee’s income or profits: deductions
CA28930Lessee’s income or profits: termination of leaseback
CA28940Lessor’s income or profits: computation of lessor's profits
CA28950Lessor’s income or profits: termination of lease
CA28960Leaseback not finance lease for lessee
CA28970Further operating lease
CA28980Transitional provisions


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