Introduction Overview Overview Section 771: Exceptions
2342.This section specifies exceptions to sections 758 to 769. It is based on section 774E(1) to (6) of ICTA.
2343.Subsection (6) refers to Part 10A of ITA (alternative finance arrangements), which is inserted by Schedule 2 to TIOPA and is based on Chapter 5 of Part 2 of FA 2005.