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Income Tax Act 2007

Overview

1788.This Chapter contains powers to modify some of the provisions of Chapters 4 and 5 of this Part.

Section 612: Non-standard repo cases

1789.This section is a power to make regulations dealing with certain non-standard repo cases. It is based on section 737E(1), (8) and (9) of ICTA.

Section 613: Redemption arrangements

1790.This section is a power to make regulations dealing with certain cases involving repos and the redemption of securities. It is based on sections 737B(1) and 737E(2), (8) and (9) of ICTA.

Section 614: Sections 612 and 613: supplementary

1791.This section contains provisions which supplement sections 612 and 613. It is based on section 737E(5), (6) and (7) of ICTA.

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