Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (15 of 2009)

Schedule 1   Amendments

Part 2   Consequential amendments

Income Tax Assessment Act 1936

47   After paragraph 262A(3)(c)


(ca) for records required to be kept under section 230-355 of the Income Tax Assessment Act 1997 - comply with the applicable provisions of that section; and