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BR Prd 11/01
01 Apr 2011
1 April 2011 to 31 March 2016

Deductibility of lease payments for customers of StockCo Limited

StockCo Limited

The arrangement covered by this ruling is a livestock lease transaction, under which StockCo Ltd leases livestock to a farmer (which may have been purchased from the farmer), and under which StockCo Ltd will receive a predetermined estimated market price on the sale of the livestock (whether to the farmer or to a third party) at the end of the lease.