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Income Tax Assessment Act 1997
20‑105 Map of this Subdivision20‑105 Map of this Subdivision
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20‑105 Map of this Subdivision
Flowchart summarising Subdivision 20-B. The main idea of the Subdivision is disposal of a leased car for profit. The Subdivision applies in 2 different cases: the usual case and the associate case. The rules that apply in both cases concern successive leases, previous disposals, miscellaneous rules and disposals of interests