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

1. CA28910

   Background, commencement, and definitions
2. CA28920

   Lessee’s income or profits - deductions
3. CA28930

   Lessee’s income or profits - termination of leaseback
4. CA28940

   Lessor’s income or profits - computation of lessor's profits
5. CA28950

   Lessor’s income or profits - termination of lease
6. CA28960

   Leaseback not finance lease for lessee
7. CA28970

   Further operating lease
8. CA28980

   Transitional provisions