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

Schedule 1   Amendments

Part 2   Consequential amendments

Income Tax Assessment Act 1997

73   Section 112-97 (after table item 22A)



You start or cease to have a *Division 230 financial arrangement as consideration for the acquisition of a thing

All elements of cost base and reduced cost base

section 230-505