Tax Laws Amendment (2010 Measures No. 5) Act 2011 (61 of 2011)

Schedule 2   Capital protected borrowings

Income Tax (Transitional Provisions) Act 1997

9   Division 247 (heading)

Repeal the heading, substitute:

Division 247 - Capital protected borrowings

Table of Subdivisions

247-A Interim apportionment methodology

247-B Other transitional provisions

Subdivision 247-A - Interim apportionment methodology