Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (15 of 2009)
Schedule 1 Amendments
Part 2 Consequential amendments
Income Tax Assessment Act 1936
48 Subsection 317(1) (paragraph (b) of the definition of tainted interest income )
After Part III, insert (or would be so included if Division 230 of the Income Tax Assessment Act 1997 did not apply).