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

Schedule 1   Amendments

Part 2   Consequential amendments

Income Tax Assessment Act 1997

90   Subsection 715-660(1) (after table item 3)

Insert:

3A

section 230-210, 230-255, 230-315 or 230-395

Choice about treatment of gains and losses from *Division 230 financial arrangement